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Finance Act 1963

Consolidated Text As Enacted Cited authorities 274 Cited in Amendments 689 Related
Vincent
JurisdictionUK Non-devolved
Citation1963 c. 25
where the amount or value of the consideration is F15£60,000 or under and the instrument is certified, as described in section 34(4) of the Finance Act 1958, at F15£60,000, nil;the amount or value of the consideration does not exceed £500, andthe instrument is certified as described in section 34(4) of the Finance Act 1958 at £250,000,the rate of 50p for every £50 or part of £50 of the consideration;the amount or value of the consideration exceeds £500 but does not exceed £250,000, andthe instrument is certified as described in section 34(4) of the Finance Act 1958 at £250,000,the rate of £1 for every £100 or part of £100 of the consideration;the amount or value of the consideration does not exceed £500,000, andthe instrument is certified as described in section 34(4) of the Finance Act 1958 at £500,000,the rate of F17£2.50p for every £100 or part of £100 of the consideration; andin any other case the rate of F18£3.50pfor every £100 or part of £100 of the consideration;(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in paragraph (d) for the words “paragraphs (a) to (c) ” there were substituted the words “paragraphs (b) and (c) ”.(3) Nothing in this section shall affect any enactment imposing an upper limit on the amount of duty chargeable ad valorem.(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) For the purposes of the said heading a lease granted for a fixed term and thereafter until determined

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