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Page:Mrs Beeton's Book of Household Management.djvu/2208

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1998
HOUSEHOLD MANAGEMENT


Where the amount or value of the consideration for the sale—

Does not exceed £5 6d.

Exceeds £5 and does not exceed £25 in respect to every £5 or fraction thereof 6d.

Exceeds £25 and does not exceed £300 in respect to every £25 or fraction thereof 2s. 6d.

Exceeds £300 for every £50 and for any fractional part thereof of such amount or value 5s.

For any conveyance or transfer not previously mentioned (as, for instance, a conveyance or transfer for nominal consideration only) 10s.

Such documents cannot be stamped after thirty days from the time they are first executed, except upon payment of a penalty.

Lease.—For any definite term not exceeding a year—

Of any dwelling-house, or part of a dwelling-house, at a rent not exceeding the rate of 10 per annum 1d.

The duty may be denoted by an adhesive stamp.[1]

(2) For any definite term less than a year—

(a) Of any furnished house or apartments whereof the rent for such term exceeds £25 2s. 6d.

|The duty may be denoted by an adhesive stamp.[1]

(b) Of any house or land except as above, the same duty as a lease for a year at the rent reserved for the definite term.

(3) For any other definite term, or indefinite term

Of any house or land:—

(a) Where the consideration, or any part of it, consists of money in respect to such consideration, the same duty as a conveyance on sale for the same consideration.

(b') Where the consideration, or any part of it, is rent in respect to such consideration, if the rent is at a rate or average rate:

  If the term is definite, and does not exceed 35 years or is indefinite. If the term being definite exceeds 35 years, but does not exceed 100 years. If the term being definite exceeds 100 years.
  £ s. d. £ s. d. £ s. d.
Not exceeding £5 per annum 0 0 6 0 3 0 0 6 0
Exceeding £5 and not exceeding £10 0 1 0 0 6 0 0 12 0
,, £10 ,, ,, ,, £15 0 1 6 0 9 0 0 18 0
,, £15 ,, ,, ,, £20 0 2 0 0 12 0 1 4 0
,, £20 ,, ,, ,, £25 0 2 6 0 15 0 1 10 0
,, £25 ,, ,, ,, £50 0 5 0 1 10 0 3 0 0
,, £50 ,, ,, ,, £75 0 7 6 2 5 0 4 10 0
,, £75 ,, ,, ,, £100 0 10 0 3 0 0 6 0 0
,, £100—        
For every full sun of £50 and for every fractional part of £50 0 5 0 1 10 0 3 0 0

Example.—A lease for ninety-nine years for a sum of £2,000, and a ground rent of 20 a year would be liable—(1) in respect to the consideration of £2,000 in money, to a duty of £10 (5s. for every £50); and (2) in respect to the annual rent of £20, to a duty of 12s. A lease for twenty-one years at £75 per annum would require a stamp for 7s. 6d.

(4) A lease of any kind not previously mentioned 10s.

The duty payable upon a lease of any dwelling-house or part thereof for

  1. 1.0 1.1 As to cancellation of which, see p. 1996.