Associated companies, transfers between

Assumption of debt

Assumption or release of debt

Generally

Calculation of duty

Conveyance by original seller to different persons

Conveyed in separate parts

Conveyed to more than one person

Periodical payments

Several conveyances

Several instruments

Sub-purchaser takes interest of immediate seller

Sub-purchaser, conveyed direct to

Cases

Certificate of value

Charge on or after 1 October 1999

Contracts or agreements chargeable as conveyances on sale

Generally

Instrument being certified at a particular amount

Rates of duty

Compulsory purchase

Consideration

– see Consideration

Consideration in cash

Contingent

Generally

Money payable periodically

Consideration in stocks or securities

Block transfers

Generally

Unquoted shares or securities

Covered warrants

Disclosure of facts/circumstances affecting liability

Duty to produce for inspection

Equity forwards contract

Equity futures contract

Exchange of stocks and securities

General

In contemplation of sale

Local authority housing, excluded consideration

Meaning

Mixed consideration

Northern Ireland

Electricity

Production of documents

Options

Principal instrument, ascertainment

Property purchased under statutory power

Rate of duty

Registered land

Release of debt

Rent to mortgage, England and Wales

Scheme of arrangement

Scrip dividends

Stocks and securities

Clearance services

Depositary receipts

Generally

Subsales

Subscription shares

Treatment of conveyance in contemplation of sale

Warrants