Finance Act 2003 (c. 14)

SCHEDULES

Yn ddilys o 10/07/2003

SCHEDULE 6 U.K. Stamp duty land tax: disadvantaged areas relief

Part 3 U.K. Land partly situated in a disadvantaged area

Introduction U.K.

7 (1) This Part of this Schedule applies to a land transaction if the subject matter of the transaction is a chargeable interest in relation to land that is partly in a disadvantaged area and partly outside such an area. U.K.

(2) References in this Part to the consideration attributable to land situated in a disadvantaged area and to land not so situated (or to the rent or annual rent so attributable) are to the consideration (or rent or annual rent) so attributable on a just and reasonable apportionment.