The nil rate on premiums does not apply where the annual rent exceeds 600. For documents executed on or after 1 October 1999, interest on stamp duty notpaid within 30 days of execution will run from 30 days after the date of execution, irrespective of the place of execution. Gifts, if a certificate to that effect is given.
Relief is also available for certain corporate reconstructions.
Chargeable agreements must be reported.