Chwilio Deddfwriaeth

Finance Act 2006

 Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (Fel y'i Deddfwyd)
 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Cross Heading: Commencement

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Commencement. Help about Changes to Legislation

CommencementU.K.

9(1)Paragraph 2 has effect in relation to any lease granted or treated as granted on or after commencement day.U.K.

(2)Paragraph 3 has effect in relation to any case where—

(a)the grant of the old lease was chargeable to stamp duty land tax, and

(b)the new lease is granted on or after commencement day.

“The old lease” and “the new lease” mean the leases referred to in sub-paragraphs (1)(a) and (1)(b), respectively, of paragraph 9A of Schedule 17A to FA 2003 (inserted by paragraph 3).

(3)Paragraphs 4 and 5 have effect in relation to any agreement that is substantially performed on or after commencement day.

(4)Paragraph 6 has effect in relation to any variation of a lease made on or after commencement day.

F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)In this paragraph “commencement day” means the day on which this Act is passed.

Textual Amendments

F1Sch. 25 para. 9(5) repealed (with effect in accordance with Sch. 41 para. 8(5) of the amending Act) by Finance Act 2013 (c. 29), Sch. 41 para. 7(2)(a)

Yn ôl i’r brig

Options/Cymorth