Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 39 U.K. Stamp duty land tax and stamp duty

Part 1 U.K. Amendments to Part 4 of the Finance Act 2003: general

Registration of land transactions U.K.

7 U.K. In section 79 (registration of land transactions etc), in subsection (2) (transactions to which section does not apply), for the words from “other than” to the end of paragraph (b) substitute “other than a transaction treated as taking place—

(a) under subsection (4) of section 44 (contract and conveyance) or under that section as it applies by virtue of section 45 (contract and conveyance: effect of transfer of rights), or

(b) under subsection (3) of section 44A (contract providing for conveyance to third party) or under that section as it applies by virtue of section 45A (contract providing for conveyance to third party: effect of transfer of rights).”.