Chwilio Deddfwriaeth

Chwiliad Uwch

The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) (No. 2) Regulations 2004

Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)
Help about opening options

Dewisiadau Agor

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.

This instrument corrects an error made in S.I. 2004/1069 and is being issued free of charge to all known recipients of that instrument.

Statutory Instruments

2004 No. 1206

TAXES

The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) (No. 2) Regulations 2004

Made

26th April 2004

Laid before the House of Commons

26th April 2004

Coming into force

27th April 2004

The Treasury, in exercise of the powers conferred upon them by section 50(2) and (3) of the Finance Act 2003(1) make the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) (No. 2) Regulations 2004 and shall come into force on 27th April 2004.

Amendment of the Finance Act 2003

2.  Part 4 of the Finance Act 2003 is amended as follows.

3.  For paragraph 17(1)(b) of Schedule 4 to the Finance Act 2003 (determining the chargeable consideration arrangements for land transactions involving public or educational bodies)(2) substitute—

“(b)in consideration (whether in whole or in part) of the main transfer there is a grant by B to A of a lease or under-lease of the whole, or substantially the whole, of that land (“the leaseback”),”.

Jim Murphy

Derek Twigg

Two of the Lords Commissioners of Her Majesty’s Treasury

26th April 2004

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend paragraph 17(1)(b) of Schedule 4 to the Finance Act 2003. That paragraph was inserted by S.I. 2003/3293 and amended by S.I. 2004/1069.

Regulation 1 provides for the citation and commencement of the Regulations.

Regulation 2 amends paragraph 17(1)(b) of Schedule 4 to the Finance Act 2003 so that it refers to a lease back of land by a non-qualifying body to a qualifying body. This substitution corrects an error made in S.I. 2004/1069.

These Regulations do not impose new costs on business.

(2)

Paragraph 17 was inserted by regulation 2(5) of S.I. 2003/3293 and amended by S.I. 2004/1069.

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill