Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 32 Stamp duty on seven year leases: transitional provisions

Instruments to which this Schedule applies

2 The instruments to which this Schedule applies are—

(a) leases of land for a term of seven years, and

(b) agreements for leases of land for a term of seven years,

executed on or after 1st October 1999 and before the commencement date.