SCHEDULES

[F1 SCHEDULE 4A U.K. Stamp duty land tax: higher rate for certain transactions

Textual Amendments

F1 Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4

Modifications etc. (not altering text)

C1 Sch. 4A modified (17.7.2013) by Finance Act 2013 (c. 29), Sch. 40 para. 9(3)

Interpretation U.K.

9 U.K. In this Schedule—

• “appurtenant rights”, in relation to a chargeable interest that is, or is part of, the subject-matter of a transaction, means any rights or interests appurtenant or pertaining to the chargeable interest that are acquired with it;

• “attributable” means attributable on a just and reasonable basis;

• “collective investment scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 235 of that Act);

• “company” means a body corporate other than a partnership.

• [F2 “financial institution” is to be read in accordance with subsections (1) and (2) of section 73BA and, in paragraphs 6A to [F3 6I], also in accordance with subsection (3) of that section;]

• [F4 “property development trade ” has the meaning given by paragraph 5(3);]

• [F4 “ property rental business” has the meaning given by section 133(4) of the Finance Act 2013;]

• [F4 “property trading business attributable” has the meaning given by paragraph 5(3);]

• [F4 “qualifying farm worker” has the meaning given by paragraph 5F(4);]

• [F4 “qualifying trade” has the meaning given by paragraph 5B(3);]

• [F4 “qualifying trade of farming” has the meaning given by paragraph 5F(5);]

• [F5 “relievable business” has the meaning given by paragraph 5D(4). ]]

Textual Amendments

F2 Words in Sch. 4A para. 9 substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 68(3)

F3 Word in Sch. 4A para. 9 substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(6)

F4 Words in Sch. 4A para. 9 inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(6)

F5 Words in Sch. 4A para. 9 inserted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(9)