United Kingdom Yearbook - 1896-1910_No58_ocr

29
INLAND REVENUE DUTIES.
No. 11.-STATElIENT showing the RATES of the PRINCIPAL INLAND
REVENUE DUTIES in operation on the lst July, 1911-continued.
(Exclusive of Fee and Patent Stamps, ~c.)
RATES OP
DUTY.
STAllPS.
Bills of Exchange payable on demund or within 3 d:l.ys
after date or sigllt - • - • • .•
Other Bills of Exchnnge : ·
For any sum not exceeding lOOl.
Exceeding 100!. for e\·ery 1001. or pa~ thereof •
Deeds and other Instruments :
~forketableSecurity, beinga Colonial Government Security
or a security not transferable by delivery:-
Not exceeding 10!.
Exceeding IOZ. and not exceeding 25Z. •
Exceeding 251. and not exceeding 501. -
If exccccling 50l. and not exceeding 300l., for each 50l.
or fraction thereof - - - • - · -
Exceeding 300Z., for ettCh. 1001. or fraction thereof
Mortgag-e bond, debenture, covenant, being the principal 1
security for the paymcnfor repayment of money - r
Securities (bonds) to bearer • -{
Substituted securities to bearer given in substitution of}
a like security duly stamped - • - • -
Foreign and Colonial Share Certificates - -{
Conveyance or transfer on sale, or operating as a voluntary
disposition inter vivos, oC any: property except, inter
alia, stock of the Bank of England (on the Transfer of
which the duty is 7s. !Jcl.) ; Stock of the Government t>f
Canada inscribed in books kept in tho United Kingdom;
and Colonial Stock to which the Colonial Stock Act,
18i7, applies (on tho Transfer of which the duty is 28, 6d.
for every lOOl. or fractional part of lOOZ. of the nominal
amount of Stock tmnsferrecl)-
Whero the amount or value of t110 consideration t does
not exceed 25l.-
For every 5l. and fraction thereof -
Where tl10 amount exceeds 25Z. and does not exceed
300l.-
For every 25l. and fraction thereof
Where the amount exceeds 300l.-
For every 50l. and fraction thereof
Other deeds, &c. -
• According to Value
For every lOZ. or
fraction of IOl.
For e\•ery 20l. or
fraction of 20/.
For every 25l. or
fraction of 25l.
Public Companies-On the nominal cnpital, to be raised} Per lOOl. or fraction
by slmm1 of any company to be registered with of lOOl.
limited liability - • • - • · • -
Public Companies ancl Corporations-On the Joun issued} Per lOOZ. or fraction
which.is not secured by deed or debenture • • • of 1001.
Receipts •
For sums amount-
. { ing to 2l. and up·
Wal'ds.
£ 8. d.
0 0 1
Id. to Is.
0 1 0
0 0 3
0 9 8
0 3
0 '3
0 2 6
Same as nbovc i
for" marketable:
secm·ity."
} 0 2 0
} {) 0
} 0 0 3
0 0 G•
0 6*
0 5 o•
Various Rates.
} 0 0
} 0 2 6
} 0 0
• Under the" Finance (WO!J-10) Actz 1!110," dated 20th April, HllO, double this rate is chargeable,
except on a conveyance or transfer or any stock or marketnble security, 01· 011 a conveyance or
trnnsfer where the co 1sidemtion docs not exceed 5001., and the instmment states that tho
tmnsactiou docs not form part of a larger tnmsuction or of a series of transactions in respect
of which the considemtion exceeds 5001.
t In the case of a conveyance or tmnsfer operating as a voluntary disposition inter vivos the
vnluo of the property convl'yccl or transferred is substituted for the consiclcmtion.
House of Commons Parliamentary Papers Online.
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