http://www.legislation.gov.uk/ukpga/1981/35/part/VI/1991-02-01Finance Act 1981An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.81-09-01texttext/xmlenStatute Law Database2019-03-041991-02-01 Part VI Stamp Duty Sale of houses at discount by local authorities <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> <CommentaryRef Ref="c1606038"/>1071Where a conveyance or transfer to which this section applies is subject contingently to the payment of any money (whether by virtue of that conveyance or transfer or otherwise), then, notwithstanding section 57 of the Stamp Act 1891, that money shall not be deemed to be part of the consideration in respect of which the conveyance or transfer is chargeable with ad valorem duty.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3This section applies to any conveyance or transfer on sale of a dwelling-house (including the grant of a lease) at a discount by—aany Minister of the Crown or Northern Ireland department;ba local housing authority within the meaning of the Housing Act 1985, a county council, a district council within the meaning of the Local Government Act (Northern Ireland) 1972 or in Scotland a regional, district or islands council, the common good of such a council or any trust under its control;cthe Housing Corporation;caHousing for Walesdthe Scottish Homes;ethe Northern Ireland Housing Executive;fa housing association registered under the Housing Associations Act 1985 or Article 124 of the Housing (Northern Ireland) Order 1981;ffa housing action trust established under Part III of the Housing Act 1988;ga development corporation established by an order made or having effect as if made under the New Towns Act 1965 or the New Towns (Scotland) Act 1968 or an urban development corporation established by an order made under section 135 of the Local Government, Planning and Land Act 1980;hthe Commission for the New Towns or a new town commission established under section 7 of the New Towns Act (Northern Ireland) 1965;ithe Development Board for Rural Wales;jthe Council of the Isles of Scilly;ka police authority within the meaning of section 62(b) of the Police Act 1964 or section 2(1) or 19(9)(b) of the Police (Scotland) Act 1967, or the Police Authority for Northern Ireland;lan Education and Libraries Board established under the Education and Libraries (Northern Ireland) Order 1972;many person mentioned in paragraph (e), (i), (j) or (l) of section 1(10) of the Tenants’ Rights, Etc. (Scotland) Act 1980.nthe United Kingdom Atomic Energy Authorityosuch other body as the Treasury may, by order made by statutory instument, prescribe for the purposes of this section3AThis section also applies to any conveyance or transfer on sale of a dwelling house where the conveyance or transfer is made pursuant to a sub-sale made at a discount by a body falling within subsection (3)(f) above.3BThis section also applies to a conveyance or transfer on sale (including the grant of a lease) by a person against whom the right to buy under Part V of the Housing Act 1985 is exercisable by virtue of section 171A of that Act (preservation of right to buy on disposal to private sector landlord) to a person who is the qualifying person for the purposes of the preserved right to buy and in relation to whom that dwelling-house is the qualifying dwelling-house.4This section applies to instruments executed on or after 23rd March 1981 and shall be deemed to have come into force on that date. Shared ownership transactions.1081Section 97 of the Finance Act 1980 (shared ownership transactions) shall have effect with the amendments specified in subsections (2) to (4) below.2In subsection (1) after the word “value” there shall be inserted the words “ or sum ”.3In subsection (2)—afor paragraph (b) there shall be substituted—bis granted partly in consideration of a premium calculated by reference to—ithe market value of the dwelling, oriia sum calculated by reference to that value, and partly in consideration of rent ; andbin paragraph (d) for the words “paragraph (b) above” there shall be substituted the words “ paragraph (b)(i) above or, as the case may be, the sum referred to in paragraph (b) (ii) above ” and at the end there shall be added the words “ or as the case may be, to that sum ”.4In subsection (3)(b) for the reference to Article 13 of the Housing (Northern Ireland) Order 1976 there shall be substituted a reference to Article 124 of the Housing (Northern Ireland) Order 1981.5Where a lease is granted by a body mentioned in subsection (3) of the said section 97 which—ais of a dwelling for the exclusive use of the lessee or, if there are joint lessees, of those lessees;bprovides that the lessee may on payment of a sum require the terms of the lease to be altered so that the rent payable under it is reduced;cis granted partly in consideration of rent and partly in consideration of a premium calculated by reference to—ithe premium obtainable on the open market for the grant of a lease containing the same terms as the lease but with the substitution for the rent payable under the lease of the minimum rent, oriia sum calculated by reference to that premium; anddcontains a statement of the minimum rent and the premium referred to in paragraph (c)(i) above or, as the case may be, the sum referred to in paragraph (c)(ii) above and a statement to the effect that the parties intend duty to be charged in accordance with this section by reference to that rent and that premium or, as the case may be, that sum,the lease shall be chargeable to stamp duty as if the premium paid by the lessee were equal to the premium or, as the case may be, the sum, stated in the lease in accordance with paragraph (d) above and the rent payable were as so stated.6In subsection (5) above “minimum rent” in relation to any lease means the lowest rent which could become payable under the lease if it were altered as mentioned in paragraph (b) of that subsection at the date when the lease is granted.7This section applies to instruments executed on or after 23rd March 1981 and shall be deemed to have come into force on that date.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c1606346"/>109 Pooled pension funds.110In Part VII of the Finance Act 1946, Part III of the Finance (No. 2) Act (Northern Ireland) 1946, . . . the references to unit trust schemes shall be deemed not to include references to common investment arrangements made by the trustees of exempt approved schemes (within the meaning of section 592(1) of the Taxes Act) solely for the purposes of the schemes.1980 c. 48. The text of s. 108(2)-(4) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.S.I 1981/156 (N.I. 3). S. 108(5)(6) extended by Finance Act 1987 (c. 16, SIF 114), s. 54(2)–(4)S. 109 repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IX(2)S. 107 applied by S.I. 1986/2092, art. 121891 c. 39. S. 107(2) repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(1)Words substituted by Housing (Consequential Provisions) Act 1985 (c. 71, SIF 61), s. 4, Sch. 2 para. 48(a)1972 c. 9 (N.I.) S. 107(3)(ca) inserted (E.W.S.) by Housing Act 1988 (c. 50, SIF 61), s. 140, Sch. 17 Pt. II para. 105Reference to Scottish Homes substituted (E.W.S.) for the reference to Scottish Special Housing Association by Housing (Scotland) Act (c. 43, SIF 61), Ss. 1, 3 Sch. 2 para. 1Words substituted by Housing (Consequential Provisions) Act 1985 (c. 71, SIF 61), s. 4, Sch. 2 para. 48(b)S.I. 1981/156 (N.I. 3). S. 107(3)(ff) inserted by Finance Act 1988 (c. 39, SIF 114), s. 142(2)1965 c. 59. 1968 c. 16. 1980 c. 65. 1965 c. 13. (N.I.) 1964 c. 48. 1967 c. 77. S.I. 1972/1263 (N.I. 12). 1980 c. 52. S. 107(3)(n) added by Finance Act 1984 (c. 43, SIF 114), s. 110(1)(2)(4)S. 107(3)(o) added by Finance Act 1984 (c. 43, SIF 114), s. 110(5)S. 107(3A) added by Finance Act 1984 (c. 43, SIF 114), s. 110(1)(3)(4)S. 107(3B) inserted (prosp.) by Housing and Planning Act 1986 (c. 63, SIF 114), s. 24(1)(2), Sch. 5 Pt. II para. 18.1946 c. 64. 1946 c. 17 (N.I.) Words repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Pt. XIWords substituted by Finance Act 1988 (c. 39, SIF 114), s. 146, Sch. 13 Pt. II paras. 21, 25
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<Title> Stamp Duty</Title>
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<Title>
Sale of houses at discount by local authorities
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
<CommentaryRef Ref="c1606038"/>
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107" id="section-107">
<Pnumber>107</Pnumber>
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<Text>
Where a conveyance or transfer to which this section applies is subject contingently to the payment of any money (whether by virtue of that conveyance or transfer or otherwise), then, notwithstanding section 57 of the
<CommentaryRef Ref="c1606039"/>
Stamp Act 1891, that money shall not be deemed to be part of the consideration in respect of which the conveyance or transfer is chargeable with ad valorem duty.
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<Pnumber>2</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c1606040"/>
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<Pnumber>3</Pnumber>
<P2para>
<Text>This section applies to any conveyance or transfer on sale of a dwelling-house (including the grant of a lease) at a discount by—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/a" id="section-107-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any Minister of the Crown or Northern Ireland department;</Text>
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<Pnumber>b</Pnumber>
<P3para>
<Text>
a
<Addition ChangeId="d29p12877" CommentaryRef="c1606041">local housing authority within the meaning of the Housing Act 1985</Addition>
, a county council, a district council within the meaning of the
<CommentaryRef Ref="c1606042"/>
Local Government Act (Northern Ireland) 1972 or in Scotland a regional, district or islands council, the common good of such a council or any trust under its control;
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<Pnumber>c</Pnumber>
<P3para>
<Text>the Housing Corporation;</Text>
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<Addition ChangeId="d29p12889" CommentaryRef="c1606043">ca</Addition>
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<Text>
<Addition ChangeId="d29p12889" CommentaryRef="c1606043">Housing for Wales</Addition>
</Text>
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<P3para>
<Text>
the
<Addition ChangeId="d29p12903" CommentaryRef="c1606044">Scottish Homes</Addition>
;
</Text>
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<Pnumber>e</Pnumber>
<P3para>
<Text>the Northern Ireland Housing Executive;</Text>
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<Pnumber>f</Pnumber>
<P3para>
<Text>
a housing association registered under
<Addition ChangeId="d29p12919" CommentaryRef="c1606045">the Housing Associations Act 1985</Addition>
or Article 124 of the
<CommentaryRef Ref="c1606046"/>
Housing (Northern Ireland) Order 1981;
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<Pnumber>
<Addition ChangeId="d29p12925" CommentaryRef="c1606047">ff</Addition>
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<Text>
<Addition ChangeId="d29p12925" CommentaryRef="c1606047">a housing action trust established under Part III of the Housing Act 1988;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/g/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/g" id="section-107-3-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>
a development corporation established by an order made or having effect as if made under the
<CommentaryRef Ref="c1606048"/>
New Towns Act 1965 or the
<CommentaryRef Ref="c1606049"/>
New Towns (Scotland) Act 1968 or an urban development corporation established by an order made under section 135 of the
<CommentaryRef Ref="c1606050"/>
Local Government, Planning and Land Act 1980;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/h/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/h" id="section-107-3-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>
the Commission for the New Towns or a new town commission established under section 7 of the
<CommentaryRef Ref="c1606051"/>
New Towns Act (Northern Ireland) 1965;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/i/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/i" id="section-107-3-i">
<Pnumber>i</Pnumber>
<P3para>
<Text>the Development Board for Rural Wales;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/j/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/j" id="section-107-3-j">
<Pnumber>j</Pnumber>
<P3para>
<Text>the Council of the Isles of Scilly;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/k/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/k" id="section-107-3-k">
<Pnumber>k</Pnumber>
<P3para>
<Text>
a police authority within the meaning of section 62(b) of the
<CommentaryRef Ref="c1606052"/>
Police Act 1964 or section 2(1) or 19(9)(b) of the
<CommentaryRef Ref="c1606053"/>
Police (Scotland) Act 1967, or the Police Authority for Northern Ireland;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/l/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/l" id="section-107-3-l">
<Pnumber>l</Pnumber>
<P3para>
<Text>
an Education and Libraries Board established under the
<CommentaryRef Ref="c1606054"/>
Education and Libraries (Northern Ireland) Order 1972;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/m/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/m" id="section-107-3-m">
<Pnumber>m</Pnumber>
<P3para>
<Text>
any person mentioned in paragraph (e), (i), (j) or (l) of section 1(10) of the
<CommentaryRef Ref="c1606055"/>
Tenants’ Rights, Etc. (Scotland) Act 1980.
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/n/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/n" id="section-107-3-n">
<Pnumber>
<Addition ChangeId="d29p12992" CommentaryRef="c1606056">n</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p12992" CommentaryRef="c1606056">the United Kingdom Atomic Energy Authority</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3/o/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/o" id="section-107-3-o">
<Pnumber>
<Addition ChangeId="d29p13000" CommentaryRef="c1606057">o</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13000" CommentaryRef="c1606057">such other body as the Treasury may, by order made by statutory instument, prescribe for the purposes of this section</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3A/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3A" id="section-107-3A">
<Pnumber>
<Addition ChangeId="d29p13008" CommentaryRef="c1606058">3A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13008" CommentaryRef="c1606058">This section also applies to any conveyance or transfer on sale of a dwelling house where the conveyance or transfer is made pursuant to a sub-sale made at a discount by a body falling within subsection (3)(f) above.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/3B/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3B" id="section-107-3B">
<Pnumber>
<Addition ChangeId="d29p13016" CommentaryRef="c1606059">3B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13016" CommentaryRef="c1606059">This section also applies to a conveyance or transfer on sale (including the grant of a lease) by a person against whom the right to buy under Part V of the Housing Act 1985 is exercisable by virtue of section 171A of that Act (preservation of right to buy on disposal to private sector landlord) to a person who is the qualifying person for the purposes of the preserved right to buy and in relation to whom that dwelling-house is the qualifying dwelling-house.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/107/4/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/4" id="section-107-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>This section applies to instruments executed on or after 23rd March 1981 and shall be deemed to have come into force on that date.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2012-07-17">
<Title> Shared ownership transactions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108" id="section-108">
<Pnumber>108</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/1" id="section-108-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Section 97 of the
<CommentaryRef Ref="c1606339"/>
Finance Act 1980 (shared ownership transactions) shall have effect with the amendments specified in subsections (2) to (4) below.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/2" id="section-108-2">
<Pnumber>
<CommentaryRef Ref="c1606340"/>
2
</Pnumber>
<P2para>
<Text>
In subsection (1) after the word “value” there shall be inserted the words
<InlineAmendment>“ or sum ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/3/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/3" id="section-108-3">
<Pnumber>
<CommentaryRef Ref="c1606340"/>
3
</Pnumber>
<P2para>
<Text>In subsection (2)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/3/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/3/a" id="section-108-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for paragraph (b) there shall be substituted—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>is granted partly in consideration of a premium calculated by reference to—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>the market value of the dwelling, or</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>a sum calculated by reference to that value, and partly in consideration of rent</Text>
</P4para>
</P4>
</P3para>
</P3>
</BlockAmendment>
<AppendText> ; and</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/3/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/3/b" id="section-108-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (d) for the words “paragraph (b) above” there shall be substituted the words
<InlineAmendment>“ paragraph (b)(i) above or, as the case may be, the sum referred to in paragraph (b) (ii) above ”</InlineAmendment>
and at the end there shall be added the words
<InlineAmendment>“ or as the case may be, to that sum ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/4/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/4" id="section-108-4">
<Pnumber>
<CommentaryRef Ref="c1606340"/>
4
</Pnumber>
<P2para>
<Text>
In subsection (3)(b) for the reference to Article 13 of the
<CommentaryRef Ref="c1606343"/>
Housing (Northern Ireland) Order 1976 there shall be substituted a reference to Article 124 of the Housing (Northern Ireland) Order 1981.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/5/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/5" id="section-108-5">
<Pnumber>
<CommentaryRef Ref="c1606344"/>
5
</Pnumber>
<P2para>
<Text>Where a lease is granted by a body mentioned in subsection (3) of the said section 97 which—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/5/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/5/a" id="section-108-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is of a dwelling for the exclusive use of the lessee or, if there are joint lessees, of those lessees;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/5/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/5/b" id="section-108-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>provides that the lessee may on payment of a sum require the terms of the lease to be altered so that the rent payable under it is reduced;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/5/c/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/5/c" id="section-108-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>is granted partly in consideration of rent and partly in consideration of a premium calculated by reference to—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/5/c/i/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/5/c/i" id="section-108-5-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the premium obtainable on the open market for the grant of a lease containing the same terms as the lease but with the substitution for the rent payable under the lease of the minimum rent, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/5/c/ii/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/5/c/ii" id="section-108-5-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>a sum calculated by reference to that premium; and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/5/d/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/5/d" id="section-108-5-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>contains a statement of the minimum rent and the premium referred to in paragraph (c)(i) above or, as the case may be, the sum referred to in paragraph (c)(ii) above and a statement to the effect that the parties intend duty to be charged in accordance with this section by reference to that rent and that premium or, as the case may be, that sum,</Text>
</P3para>
</P3>
<Text>the lease shall be chargeable to stamp duty as if the premium paid by the lessee were equal to the premium or, as the case may be, the sum, stated in the lease in accordance with paragraph (d) above and the rent payable were as so stated.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/6/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/6" id="section-108-6">
<Pnumber>
<CommentaryRef Ref="c1606344"/>
6
</Pnumber>
<P2para>
<Text>
In subsection (5) above “
<Term id="term-minimum-rent">minimum rent</Term>
” in relation to any lease means the lowest rent which could become payable under the lease if it were altered as mentioned in paragraph (b) of that subsection at the date when the lease is granted.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/108/7/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/7" id="section-108-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>This section applies to instruments executed on or after 23rd March 1981 and shall be deemed to have come into force on that date.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c1606346"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/109/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/109" id="section-109">
<Pnumber>109</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictEndDate="1999-07-27">
<Title> Pooled pension funds.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1981/35/section/110/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/110" id="section-110">
<Pnumber>110</Pnumber>
<P1para>
<Text>
In Part VII of the
<CommentaryRef Ref="c1606347"/>
Finance Act 1946, Part III of the
<CommentaryRef Ref="c1606348"/>
Finance (
<Abbreviation Expansion="Number">No.</Abbreviation>
2) Act (Northern Ireland) 1946, . . .
<CommentaryRef Ref="c1606349"/>
the references to unit trust schemes shall be deemed not to include references to common investment arrangements made by the trustees of exempt approved schemes (within the meaning of section
<Addition ChangeId="d29p15271" CommentaryRef="c1606350">592(1) of the Taxes Act</Addition>
) solely for the purposes of the schemes.
</Text>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c1606339" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/48" id="c00424" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="48">1980 c. 48</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606340" Type="X">
<Para>
<Text>The text of s. 108(2)-(4) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</Text>
</Para>
</Commentary>
<Commentary id="c1606343" Type="M">
<Para>
<Text>
<CitationSubRef id="c00425" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/I" SectionRef="section-I">S.I</CitationSubRef>
1981/156 (N.I. 3).
</Text>
</Para>
</Commentary>
<Commentary id="c1606344" Type="C">
<Para>
<Text>
<CitationSubRef id="c00426" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/108/5/6" SectionRef="section-108-5-6">S. 108(5)(6)</CitationSubRef>
extended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/16" id="c00427" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Finance Act 1987">Finance Act 1987 (c. 16, SIF 114)</Citation>
,
<CitationSubRef id="c00428" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/section/54/2" UpTo="http://www.legislation.gov.uk/id/ukpga/1987/16/section/54/4" Operative="true" CitationRef="c00427" Type="group" StartSectionRef="section-54-2" EndSectionRef="section-54-4">s. 54(2)–(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606346" Type="F">
<Para>
<Text>
<CitationSubRef id="c00429" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/109" SectionRef="section-109">S. 109</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/41" id="c00430" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1986">Finance Act 1986 (c. 41, SIF 40:1)</Citation>
,
<CitationSubRef id="c00431" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/section/114" CitationRef="c00430" SectionRef="section-114">s. 114</CitationSubRef>
,
<CitationSubRef id="c00432" URI="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/23/part/IX/2" Operative="true" CitationRef="c00430" SectionRef="schedule-23-part-IX-2">Sch. 23 Pt. IX(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606038" Type="C">
<Para>
<Text>
<CitationSubRef id="c00877" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107" SectionRef="section-107">S. 107</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1986/2092" id="c00878" Class="UnitedKingdomStatutoryInstrument" Year="1986" Number="2092">S.I. 1986/2092</Citation>
,
<CitationSubRef id="c00879" URI="http://www.legislation.gov.uk/id/uksi/1986/2092/article/12" Operative="true" CitationRef="c00878" SectionRef="article-12">art. 12</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606039" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1891/39" id="c00880" Year="1891" Class="UnitedKingdomPublicGeneralAct" Number="39">1891 c. 39</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606040" Type="F">
<Para>
<Text>
<CitationSubRef id="c00881" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/2" SectionRef="section-107-2">S. 107(2)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00882" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 114)</Citation>
,
<CitationSubRef id="c00883" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/98/6" CitationRef="c00882" SectionRef="section-98-6">s. 98(6)</CitationSubRef>
,
<CitationSubRef id="c00884" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/schedule/27/part/IX/1" Operative="true" CitationRef="c00882" SectionRef="schedule-27-part-IX-1">Sch. 27 Pt. IX(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606041" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/71" id="c00885" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="71" Title="Housing (Consequential Provisions) Act 1985">Housing (Consequential Provisions) Act 1985 (c. 71, SIF 61)</Citation>
,
<CitationSubRef id="c00886" URI="http://www.legislation.gov.uk/id/ukpga/1985/71/section/4" CitationRef="c00885" SectionRef="section-4">s. 4</CitationSubRef>
,
<CitationSubRef id="c00887" URI="http://www.legislation.gov.uk/id/ukpga/1985/71/schedule/2/paragraph/48/a" Operative="true" CitationRef="c00885" SectionRef="schedule-2-paragraph-48-a">Sch. 2 para. 48(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606042" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/apni/1972/9" id="c00888" Class="NorthernIrelandParliamentAct" Year="1972" Number="9">1972 c. 9 (N.I.)</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c1606043" Type="F">
<Para>
<Text>
<CitationSubRef id="c00889" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/ca" SectionRef="section-107-3-ca">S. 107(3)(ca)</CitationSubRef>
inserted (E.W.S.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/50" id="c00890" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="50" Title="Housing Act 1988">Housing Act 1988 (c. 50, SIF 61)</Citation>
,
<CitationSubRef id="c00891" URI="http://www.legislation.gov.uk/id/ukpga/1988/50/section/140" CitationRef="c00890" SectionRef="section-140">s. 140</CitationSubRef>
,
<CitationSubRef id="c00892" URI="http://www.legislation.gov.uk/id/ukpga/1988/50/schedule/17/part/II/paragraph/105" Operative="true" CitationRef="c00890" SectionRef="schedule-17-part-II-paragraph-105">Sch. 17 Pt. II para. 105</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606044" Type="F">
<Para>
<Text>Reference to Scottish Homes substituted (E.W.S.) for the reference to Scottish Special Housing Association by Housing (Scotland) Act (c. 43, SIF 61), Ss. 1, 3 Sch. 2 para. 1</Text>
</Para>
</Commentary>
<Commentary id="c1606045" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/71" id="c00893" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="71" Title="Housing (Consequential Provisions) Act 1985">Housing (Consequential Provisions) Act 1985 (c. 71, SIF 61)</Citation>
,
<CitationSubRef id="c00894" URI="http://www.legislation.gov.uk/id/ukpga/1985/71/section/4" CitationRef="c00893" SectionRef="section-4">s. 4</CitationSubRef>
,
<CitationSubRef id="c00895" URI="http://www.legislation.gov.uk/id/ukpga/1985/71/schedule/2/paragraph/48/b" Operative="true" CitationRef="c00893" SectionRef="schedule-2-paragraph-48-b">Sch. 2 para. 48(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606046" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1981/156" id="c00896" Class="NorthernIrelandOrderInCouncil" Year="1981" Number="156">S.I. 1981/156 (N.I. 3)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606047" Type="F">
<Para>
<Text>
<CitationSubRef id="c00897" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/ff" SectionRef="section-107-3-ff">S. 107(3)(ff)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00898" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 114)</Citation>
,
<CitationSubRef id="c00899" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/142/2" Operative="true" CitationRef="c00898" SectionRef="section-142-2">s. 142(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606048" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1965/59" id="c00900" Year="1965" Class="UnitedKingdomPublicGeneralAct" Number="59">1965 c. 59</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606049" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1968/16" id="c00901" Year="1968" Class="UnitedKingdomPublicGeneralAct" Number="16">1968 c. 16</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606050" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/65" id="c00902" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="65">1980 c. 65</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606051" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1965/13" id="c00903" Year="1965" Class="UnitedKingdomPublicGeneralAct" Number="13">1965 c. 13</Citation>
. (N.I.)
</Text>
</Para>
</Commentary>
<Commentary id="c1606052" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1964/48" id="c00904" Year="1964" Class="UnitedKingdomPublicGeneralAct" Number="48">1964 c. 48</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606053" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1967/77" id="c00905" Year="1967" Class="UnitedKingdomPublicGeneralAct" Number="77">1967 c. 77</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606054" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/nisi/1972/1263" id="c00906" Class="NorthernIrelandOrderInCouncil" Year="1972" Number="1263">S.I. 1972/1263 (N.I. 12)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606055" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/52" id="c00907" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="52">1980 c. 52</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606056" Type="F">
<Para>
<Text>
<CitationSubRef id="c00908" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/n" SectionRef="section-107-3-n">S. 107(3)(n)</CitationSubRef>
added by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c00909" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 114)</Citation>
,
<CitationSubRef id="c00910" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/110/1/2/4" Operative="true" CitationRef="c00909" SectionRef="section-110-1-2-4">s. 110(1)(2)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606057" Type="F">
<Para>
<Text>
<CitationSubRef id="c00911" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3/o" SectionRef="section-107-3-o">S. 107(3)(o)</CitationSubRef>
added by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c00912" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 114)</Citation>
,
<CitationSubRef id="c00913" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/110/5" Operative="true" CitationRef="c00912" SectionRef="section-110-5">s. 110(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606058" Type="F">
<Para>
<Text>
<CitationSubRef id="c00914" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3A" SectionRef="section-107-3A">S. 107(3A)</CitationSubRef>
added by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c00915" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 114)</Citation>
,
<CitationSubRef id="c00916" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/110/1/3/4" Operative="true" CitationRef="c00915" SectionRef="section-110-1-3-4">s. 110(1)(3)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606059" Type="F">
<Para>
<Text>
<CitationSubRef id="c00917" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/section/107/3B" SectionRef="section-107-3B">S. 107(3B)</CitationSubRef>
inserted (
<Emphasis>prosp.</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1986/63" id="c00918" Year="1986" Class="UnitedKingdomPublicGeneralAct" Number="63" Title="Housing and Planning Act 1986">Housing and Planning Act 1986 (c. 63, SIF 114)</Citation>
,
<CitationSubRef id="c00919" URI="http://www.legislation.gov.uk/id/ukpga/1986/63/section/24/1/2" CitationRef="c00918" SectionRef="section-24-1-2">s. 24(1)(2)</CitationSubRef>
,
<CitationSubRef id="c00920" URI="http://www.legislation.gov.uk/id/ukpga/1986/63/schedule/5/part/II/paragraph/18" Operative="true" CitationRef="c00918" SectionRef="schedule-5-part-II-paragraph-18">Sch. 5 Pt. II para. 18</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606347" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1946/64" id="c01635" Year="1946" Class="UnitedKingdomPublicGeneralAct" Number="64">1946 c. 64</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1606348" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/apni/1946/17" id="c01636" Class="NorthernIrelandParliamentAct" Year="1946" Number="17">1946 c. 17 (N.I.)</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c1606349" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c01637" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 114)</Citation>
,
<CitationSubRef id="c01638" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/148" CitationRef="c01637" SectionRef="section-148">s. 148</CitationSubRef>
,
<CitationSubRef id="c01639" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/14/part/XI" Operative="true" CitationRef="c01637" SectionRef="schedule-14-part-XI">Sch. 14 Pt. XI</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1606350" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c01640" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 114)</Citation>
,
<CitationSubRef id="c01641" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/146" CitationRef="c01640" SectionRef="section-146">s. 146</CitationSubRef>
,
<CitationSubRef id="c01642" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/paragraph/21" CitationRef="c01640" SectionRef="schedule-13-part-II-paragraph-21">Sch. 13 Pt. II paras. 21</CitationSubRef>
,
<CitationSubRef id="c01643" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/13/part/II/paragraph/25" Operative="true" CitationRef="c01640" SectionRef="schedule-13-part-II-paragraph-25">25</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>