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Finance Act 2005

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Status:

Point in time view as at 10/07/2008.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2005, Cross Heading: Stamp duty land tax. Help about Changes to Legislation

Stamp duty land taxU.K.

1(1)Schedule 6 to FA 2003 (disadvantaged areas relief) is amended as follows.U.K.

(2)In paragraph 3 (land wholly situated in a disadvantaged area: introduction), after “if” insert “ (a) ” and at the end insert , and

(b)the land is wholly or partly residential property.

(3)Omit paragraph 4 (land wholly situated in a disadvantaged area: exemption from charge where land all non-residential).

(4)In paragraph 6 (land wholly situated in a disadvantaged area: cases where land partly non-residential and partly residential)—

(a)for the first sentence of sub-paragraph (1) substitute— “ This paragraph applies, where the land is partly non-residential property and partly residential property, in relation to the consideration attributable to land that is residential property. ”;

(b)in the second sentence of that sub-paragraph omit “land that is non-residential property or”;

(c)omit sub-paragraphs (2) and (3).

(5)In paragraph 7 (land partly situated in a disadvantaged area: introduction), in sub-paragraph (1) after “if” insert “ (a) ” and at the end of that sub-paragraph insert , and

(b)the land situated in a disadvantaged area is wholly or partly residential property.

(6)Omit paragraph 8 (land partly situated in a disadvantaged area: exemption from charge for part so situated if all non-residential).

(7)In paragraph 10 (land partly situated in a disadvantaged area: cases where part so situated is partly non-residential and partly residential)—

(a)for the first sentence of sub-paragraph (1) substitute— “ This paragraph applies, where the land situated in a disadvantaged area is partly non-residential property and partly residential property, in relation to the consideration attributable to land that is residential property. ”;

(b)in the second sentence of that sub-paragraph omit “land that is non-residential property or”;

(c)omit sub-paragraphs (2) and (3).

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