Version Superseded: 01/07/2012
Point in time view as at 01/10/2009. This version of this provision has been superseded.
Finance Act 2003, Paragraph 1 is up to date with all changes known to be in force on or before 07 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.
[F11In the application of this Part to England and Wales or Northern Ireland “lease” means—
(a)an interest or right in or over land for a term of years (whether fixed or periodic), or
(b)a tenancy at will or other interest or right in or over land terminable by notice at any time.]
Textual Amendments
F1Sch. 17A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14) (with Sch. 39 paras. 11, 13(5))
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