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Finance Act 2003

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Changes over time for: Paragraph 9

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Changes to legislation:

Finance Act 2003, Paragraph 9 is up to date with all changes known to be in force on or before 25 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F19U.K.In this Schedule—

  • appurtenant rights”, in relation to a chargeable interest that is, or is part of, the subject-matter of a transaction, means any rights or interests appurtenant or pertaining to the chargeable interest that are acquired with it;

  • attributable” means attributable on a just and reasonable basis;

  • collective investment scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 235 of that Act);

  • company” means a body corporate other than a partnership.

  • [F2financial institution” is to be read in accordance with subsections (1) and (2) of section 73BA and, in paragraphs 6A to [F36I], also in accordance with subsection (3) of that section;]

  • [F4property development trade ” has the meaning given by paragraph 5(3);]

  • [F4 property rental business” has the meaning given by section 133(4) of the Finance Act 2013;]

  • [F4property trading business attributable” has the meaning given by paragraph 5(3);]

  • [F4qualifying farm worker” has the meaning given by paragraph 5F(4);]

  • [F4qualifying trade” has the meaning given by paragraph 5B(3);]

  • [F4qualifying trade of farming” has the meaning given by paragraph 5F(5);]

  • [F5relievable business” has the meaning given by paragraph 5D(4). ]]

Textual Amendments

F1Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4

F2Words in Sch. 4A para. 9 substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 68(3)

F3Word in Sch. 4A para. 9 substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(6)

F4Words in Sch. 4A para. 9 inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(6)

F5Words in Sch. 4A para. 9 inserted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(9)

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