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Finance Act 2003

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Changes over time for: Paragraph 9

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Version Superseded: 15/09/2016

Status:

Point in time view as at 17/07/2012.

Changes to legislation:

Finance Act 2003, Paragraph 9 is up to date with all changes known to be in force on or before 02 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. Help about Changes to Legislation

9(1)Where in the case of a transaction to which this Schedule applies there is chargeable consideration other than rent, the provisions of this Part apply in relation to that consideration as in relation to other chargeable consideration [F1(but see paragraph 9A)].U.K.

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)Tax chargeable under this Schedule is in addition to any tax chargeable under section 55 [F5or 74(1A)] [F6or Schedule [F74A or] 6B] in respect of consideration other than rent.

(5)Where a transaction to which this Schedule applies falls to be taken into account for the purposes of [F8section 55] [F9or Schedule] [F106B] as a linked transaction, no account shall be taken of rent in determining the relevant consideration.

Textual Amendments

F1Words in Sch. 5 para. 9(1) inserted (with effect in accordance with s. 95(13) of the amending Act) by Finance Act 2008 (c. 9), s. 95(2)(a)

F2Sch. 5 para. 9(2) omitted (with effect in accordance with s. 95(13) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 95(2)(b)

F3Sch. 5 para. 9(2A) omitted (with effect in accordance with s. 95(13) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 95(2)(b)

F4Sch. 5 para. 9(3) omitted (with effect in accordance with s. 95(13) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 95(2)(b)

F5Words in Sch. 5 para. 9(4) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 7(2)(a)(i)

F6Words in Sch. 5 para. 9(4) inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 6(a)

F7Words in Sch. 5 para. 9(4) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 7(2)(a)(ii)

F8Words in Sch. 5 para. 9(5) substituted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 7(2)(b)(i)

F9Words in Sch. 5 para. 9(5) inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 6(b)

F10Words in Sch. 5 para. 9(5) inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 7(2)(b)(ii)

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