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STAMP ACT 1891 - SECT 73

73. Where upon the exchange of any real or heritable property for any other
real or heritable property, or upon the partition or division of any real or
heritable property, any consideration exceeding in amount or value one hundred
pounds is paid or given, or agreed to be paid or given, for equality, the
principal or only instrument whereby the exchange or partition or division is
effected is to be charged with the same ad valorem duty as a
conveyance on sale for the consideration, and with that duty only; and where
in any such case there are several instruments for completing the title of
either party, the principal instrument is to be ascertained, and the other
instruments are to be charged with duty in the manner herein-before provided
in the case of several instruments of conveyance.

S.74 rep. by 1954 c.3 (NI) s.12 sch.

Agreements for not more than thirty-five years to be charged as leases.

© 1891 Crown Copyright

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