- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Stamp Duty Land Tax Act 2015, Cross Heading: Further consequential amendments.
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9U.K.In section 77(1)(b) (notifiable transactions) for “which tax is chargeable at a rate of 1% or higher” substitute “ any part of which tax is chargeable at a rate of more than 0% ”.
10U.K.In section 77A(2)(a) (notifiable transactions: exception of certain acquisitions of major interests in land: interpretation) for “1% or higher” substitute “ more than 0% ”.
11U.K.In section 109(2)(b) (general power to vary Part 4 of the 2003 Act: power to alter descriptions of transaction chargeable at any existing rate or amount) after “amount” insert “ , or in respect of which tax is calculated in accordance with any particular provision ”.
12U.K.In section 122 omit the entry for “rate of tax”.
13U.K.In paragraph 3(1)(b) of Schedule 4A (certain high-value transactions not linked to other transactions for purposes of section 55(4)) for “55(4)” substitute “ 55(1B), (1C) and (4) ”.
14U.K.In paragraph 4B(1) of Schedule 9 (shared ownership transactions) for “rate” substitute “ amount ”.
15U.K.In paragraph 12 of Schedule 9 (shared ownership trusts) for “rate” substitute “ amount ”.
16U.K.In paragraph 30(2) of Schedule 15 (partnerships) in paragraph (a) for “rate of tax chargeable under that section is 1% or higher” substitute “ amount of tax chargeable under that section is not zero ”.
17U.K.In paragraph 3(3) of Schedule 17A (leases that continue after a fixed term: additional tax to be calculated by reference to effective date)—
(a)in the opening words, after “before” insert “ (calculated in either case according to the effective date of the transaction) ”, and
(b)omit paragraph (c), but not the “and” at the end.
18U.K.In paragraph 4(3) of Schedule 17A (treatment of leases for indefinite term: additional tax to be calculated by reference to effective date)—
(a)in the opening words, after “before” insert “ (calculated in either case according to the effective date of the transaction) ”, and
(b)omit paragraph (c), but not the “and” at the end.
19U.K.In paragraph 7(1) of Schedule 19 (old linked transactions relevant to rate of tax) for “rate” substitute “ amount ”.
20U.K.In paragraph 9(4) of Schedule 19 (exercise of option or right of pre-emption acquired before implementation date) for “rate” substitute “ amount ”.
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