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FINANCE ACT 1900 - SECT 10



10. A conveyance on sale made for any consideration in respect whereof it is
chargeable with ad valorem duty, and in further consideration of a covenant by
the purchaser to make, or of his having previously made, any substantial
improvement of or addition to the property conveyed to him, or of any covenant
relating to the subject matter of the conveyance, is not chargeable, and shall
be deemed not to have been chargeable, with any duty in respect of such
further consideration.

Part III (ss.1114)Death Duties.

S.18 rep. by SLR 1908


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© 1900 Crown Copyright

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