Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 4 U.K. Stamp duty land tax: chargeable consideration

[F1 Costs of enfranchisement U.K.

Textual Amendments

F1 Sch. 4 paras. 16A-16C inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2006 (S.I. 2006/875), regs. 1(1), 3

16C U.K. Costs borne by the purchaser under section 9(4) of the Leasehold Reform Act 1967 or section 33 of the Leasehold Reform, Housing and Urban Development Act 1993 (costs of enfranchisement) do not count as chargeable consideration.]