- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
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Finance Act 2003
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Changes over time for: Paragraph 8
Version Superseded: 01/12/2003
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 01/12/2003- Amendment
- 22/07/2004- Amendment
Status:
Point in time view as at 10/07/2003.
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Finance Act 2003, Paragraph 8 is up to date with all changes known to be in force on or before 29 November 2024. 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.
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8(1)This paragraph makes provision corresponding to section 240 of the Finance Act 1994 (c. 9) (stamp duty: time for presenting agreement for lease) and applies where—U.K.
(a)an agreement for a lease is entered into before the implementation date,
(b)a lease giving effect to the agreement is executed on or after that date, and
(c)the transaction effected on completion is an SDLT transaction or would be but for an exemption or relief from stamp duty land tax.
(2)If in those circumstances—
(a)the lease is produced when the agreement is presented for stamping, and
(b)the duty (if any) chargeable on the agreement is paid,
sections 15A and 15B of the Stamp Act 1891 (c. 39) (interest and penalty on late stamping) apply in relation to the agreement as if it had been executed on the date on which the lease was executed.
(3)For the purposes of this paragraph a lease gives effect to an agreement if the lease either is in conformity with the agreement or relates to substantially the same property and term as the agreement.
(4)References in this paragraph to an agreement for a lease include missives of let in Scotland.
Commencement Information
I1Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)
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