Point in time view as at 06/04/2006.
Finance Act 2003, Cross Heading: Introduction is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A tax (to be known as “stamp duty land tax”) shall be charged in accordance with this Part on land transactions.
(2)The tax is chargeable—
(a)whether or not there is any instrument effecting the transaction,
(b)if there is such an instrument, whether or not it is executed in the United Kingdom, and
(c)whether or not any party to the transaction is present, or resident, in the United Kingdom.
(3)The tax is under the care and management of the Commissioners of Inland Revenue (referred to in this Part as “the Board”).
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)
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