Point in time view as at 31/01/2013.
Finance Act 1999, Paragraph 31 is up to date with all changes known to be in force on or before 06 March 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.
31(1)Section 242 of the Finance Act 1994 (consideration not ascertainable from conveyance or lease) is amended as follows.U.K.
(2)In subsections (1) (twice), (2) and (3) (twice) for “lease or tack” substitute “ lease ”.
(3)In the opening words of subsection (1) for “the heading “Conveyance or Transfer on Sale” in Schedule 1 to the Stamp Act 1891” substitute “ Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale) ”.
(4)In subsection (2) for “paragraph (3) of the heading “Lease or Tack” in Schedule 1 to that Act” substitute “ paragraph 12 of Schedule 13 to the Finance Act 1999 ”.
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