- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/04/2003)
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Finance Act 2003
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Changes over time for: Paragraph 6
No versions valid at: 10/04/2003
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- 10/07/2003- Amendment
- 10/04/2003
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Finance Act 2003, Paragraph 6 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.
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Yn ddilys o 10/07/2003
6(1)The chargeable consideration for a rent to mortgage or rent to loan transaction is determined in accordance with this paragraph.U.K.
(2)A “rent to mortgage transaction” means—
(a)the transfer of a dwelling to a person, or
(b)the grant of a lease of a dwelling to a person,
pursuant to the exercise by that person of the right to acquire on rent to mortgage terms under Part 5 of the Housing Act 1985 (c. 68).
(3)The chargeable consideration for such a transaction is equal to the price that, by virtue of section 126 of the Housing Act 1985, would be payable for—
(a)a transfer of the dwelling to the person (where the rent to mortgage transaction is a transfer), or
(b)the grant of a lease of the dwelling to the person (where the rent to mortgage transaction is the grant of a lease),
if the person were exercising the right to buy under Part 5 of that Act.
(4)A “rent to loan transaction” means the execution of a heritable disposition in favour of a person pursuant to the exercise by that person of the right to purchase a house by way of the rent to loan scheme in Part 3 of the Housing (Scotland) Act 1987 (c. 26).
(5)The chargeable consideration for such a transaction is equal to the price that, by virtue of section 62 of the Housing (Scotland) Act 1987, would be payable for the house if the person were exercising the right to purchase under section 61 of that Act.
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