25 Consideration Payable By Instalments

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25 Consideration payable by instalments

| Commentary

Specific provisions apply where the consideration on a transfer on sale is payable by instalments¹. These provisions are very rarely, if ever, relevant

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Important Note—Anti-avoidance rules on use of ‘deep in the money options’

26 Consideration—deemed market value

27 Stamp duty—application to transfers of stock and marketable securities held by a partnership (and certain disposals of partnership interests where land forms part of the partnership assets)

28 Apportionment: Instruments transferring land/other assets and stock or marketable securities

29 Overview

30 No stamp duty on transfers by way of gift

31 No stamp duty on intellectual property and goodwill

32 No stamp duty on assignment of debts and benefit of contracts

33 No stamp duty on transfers of certain types of loan stock

34 No stamp duty on transfers of stock or marketable securities to charities

35 No stamp duty on transfers between spouses or civil partners on termination of marriage or civil partnership

36 No stamp duty on transfers on death

37 No stamp duty on deeds of variation of a will

38 transfer of partnership or dividend shares to an employee under approved share incentive plan

39 Relief from stamp duty on transfers between associated companies

40 Relief from stamp duty on reconstructions

41 Reduced transfer duty

42 Relief from stamp duty on interposition of new holding company

43 No stamp duty on transfers of shares in a building society

44 Transfers to certain financial intermediaries or nominees

45 No stamp duty on gilts or government stock

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25 Consideration payable by instalments

25 Consideration payable by instalments

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Important Note—Anti-avoidance rules on use of ‘deep in the money options’

26 Consideration—deemed market value

27 Stamp duty—application to transfers of stock and marketable securities held by a partnership (and certain disposals of partnership interests where land forms part of the partnership assets)

28 Apportionment: Instruments transferring land/other assets and stock or marketable securities

29 Overview

30 No stamp duty on transfers by way of gift

31 No stamp duty on intellectual property and goodwill

32 No stamp duty on assignment of debts and benefit of contracts

33 No stamp duty on transfers of certain types of loan stock

34 No stamp duty on transfers of stock or marketable securities to charities

35 No stamp duty on transfers between spouses or civil partners on termination of marriage or civil partnership

36 No stamp duty on transfers on death

37 No stamp duty on deeds of variation of a will

38 transfer of partnership or dividend shares to an employee under approved share incentive plan

39 Relief from stamp duty on transfers between associated companies

40 Relief from stamp duty on reconstructions

41 Reduced transfer duty

42 Relief from stamp duty on interposition of new holding company

43 No stamp duty on transfers of shares in a building society

44 Transfers to certain financial intermediaries or nominees

45 No stamp duty on gilts or government stock

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25 Consideration payable by instalments

25 Consideration payable by instalments

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