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Modifications etc. (not altering text)
C1Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)
C2Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.
In this Part—
“assignment”, in Scotland, means assignation;
“completion”, in Scotland, means—
in relation to a lease, when it is executed by the parties (that is to say, by signing) or constituted by any means;
in relation to any other transaction, the settlement of the transaction;
“employee” includes an office-holder and related expressions have a corresponding meaning;
[F1“HMRC” means Her Majesty’s Revenue and Customs;]
“jointly entitled” means—
in England and Wales, beneficially entitled as joint tenants or tenants in common,
in Scotland, entitled as joint owners or owners in common,
in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners;
“land” includes—
buildings and structures, and
land covered by water;
“registered social landlord” means—
in relation to England and Wales, a body registered as a social landlord in a register maintained under section 1(1) of the Housing Act 1996 (c. 52);
in relation to Scotland, a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001 (asp 10);
in relation to Northern Ireland, a housing association registered in the register maintained under Article 14 of the Housing (Northern Ireland) Order 1992 (S.I. 1992/1725 (N.I. 15));
“standard security” has the meaning given by the Conveyancing and Feudal Reform (Scotland) Act 1970 (c. 35);
“statutory provision” means any provision made by or under an Act of Parliament, an Act of the Scottish Parliament or any Northern Ireland legislation;
“surrender”, in Scotland, means renunciation;
“tax”, unless the context otherwise requires, means tax under this Part.
[F2“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.]
Textual Amendments
F1Words in s. 121 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 371(2)
F2Words in s. 121 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 371(3)
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)