Version Superseded: 17/07/2012
Point in time view as at 06/04/2006.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.
3U.K.This Part of this Schedule applies to a land transaction if
[F1(a)] the subject matter of the transaction is a chargeable interest in relation to land that is wholly situated in a disadvantaged area[F2, and
(b)the land is wholly or partly residential property].
Textual Amendments
F1Word in Sch. 6 para. 3 inserted (with application in accordance with Sch. 9 para. 4(1) of the amending Act) by Finance Act 2005 (c. 7), Sch. 9 para. 1(2) (with Sch. 9 para. 4)
F2Sch. 6 para. 3(b) and word inserted (with application in accordance with Sch. 9 para. 4(1) of the amending Act) by Finance Act 2005 (c. 7), Sch. 9 para. 1(2) (with Sch. 9 para. 4)
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