Part III Other Instruments
Finance Act 1999 (1999 c 16) | Legislation

Part III Other Instruments

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Dispositions in Scotland

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(1)     The following are chargeable with duty as a conveyance on sale—

(a)     a disposition of heritable property in Scotland to singular successors or purchasers;

(b)     a disposition of heritable property in Scotland to a purchaser containing a clause declaring all or any part of the purchase money a real burden upon, or affecting, the heritable property thereby disponed, or any part of it;

(c)     .Ìý.Ìý..

(2)     .Ìý.Ìý.

Duplicate or counterpart

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