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The Variation of Stamp Duties Regulations 2001
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- UK Statutory Instruments
- 2001 No. 3746
- Regulation 7
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Contracts for sale and agreements for leases
7.—(1) The following provisions of Schedule 13 to the Finance Act 1999, namely—
(a)paragraphs 7 to 9 of Part 1 (contracts or agreements chargeable as conveyances on sale), and
(b)paragraphs 14 and 15 of Part 2 (agreement for a lease and lease for a fixed term and then until determined),
have effect in accordance with the preceding provisions of these Regulations.
(2) Any other provision for stamp duty to be determined by reference to provisions of Part 1 or Part 2, or paragraph 16 of Part 3, of Schedule 13 to the Finance Act 1999 also has effect in accordance with the preceding provisions of these Regulations.
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