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Finance Act 2000
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116 Rate of duty on seven year leases.U.K.
(1)In paragraph 12(3) of Schedule 13 to the M1Finance Act 1999 (rates of stamp duty on leases where part of consideration is rent), in paragraph 1 of the table, for “less than 7 years" substitute “ not more than 7 years ”.
(2)This section applies to instruments executed on or after 1st October 1999, subject to Schedule 32 to this Act (which makes transitional provision for instruments executed on or after 1st October 1999 but before 28th March 2000).
(3)This section shall be deemed to have come into force on 28th March 2000.
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