- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/10/2010.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 25.
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25(1)In Schedule 19 (commencement and transitional provisions), after paragraph 7 (earlier related transactions under stamp duty) insert—U.K.
7A(1)This paragraph applies where—
(a)a contract that apart from paragraph 7 of Schedule 13 to the Finance Act 1999 (contracts chargeable as conveyances on sale) would not be chargeable with stamp duty is entered into before the implementation date,
(b)a conveyance made in conformity with the contract is effected on or after the implementation 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 the contract is presented for stamping together with a Revenue certificate as to compliance with the provisions of this Part of this Act in relation to the transaction effected on completion—
(a)the payment of stamp duty land tax on that transaction or, as the case may be, the fact that no such tax was payable shall be denoted on the contract by a particular stamp, and
(b)the contract shall be deemed thereupon to be duly stamped.
(3)In this paragraph “conveyance” includes any instrument.”.
(2)In paragraph 8 of Schedule 19 (time for stamping agreement for lease: lease subject to stamp duty land tax)—
(a)for the heading substitute “ Stamping of agreement for lease where grant of lease subject to stamp duty land tax ”, and
(b)in sub-paragraph (1) for the opening words substitute “ This paragraph applies where— ”.
(3)For sub-paragraph (2) of that paragraph substitute—
“(2)If in those circumstances the agreement is presented for stamping together with a Revenue certificate as to compliance with the provisions of this Part of this Act in relation to the grant of the lease—
(a)the payment of stamp duty land tax in respect of the grant of the lease or, as the case may be, the fact that no such tax was payable shall be denoted on the agreement by a particular stamp, and
(b)the agreement shall be deemed thereupon to be duly stamped.”.
(4)In section 122 (index of defined expressions), at the appropriate place insert—
“Revenue certificate | section 79(3)(a)”. |
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