Finance Act 2007 (c. 11)

Part 5 U.K. SDLT, stamp duty and SDRT

Other reliefs etc U.K.

78 SDLT: shared ownership lease U.K.

In paragraph 2 of Schedule 9 to FA 2003 (stamp duty land tax: shared ownership lease), after sub-paragraph (4) insert—

“(4A) Where this paragraph applies no account shall be taken for the purposes of stamp duty land tax of the rent mentioned in sub-paragraph (2)(d).”