Point in time view as at 13/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 4 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.
Valid from 10/07/2003
4U.K.If all the land is non-residential property, the transaction is exempt from charge.
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