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Commentary

61 Agreements under hand

AGRICULTURE vol 2(2)
| Commentary

61 Agreements under hand

| Commentary

61 Agreements under hand

The master agreements1 are in the form of agreements under hand only. It is considered that each of the partners gives adequate consideration to the others to support a simple contract between them and that there is no reason in the normal case why an agreement in the form suggested should be by deed.

Stamp duty land tax may be payable on the introduction of land into the partnership, the transfer of a partnership interest or on the extraction of a partnership interest2. It may also be payable in the event that the

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