SCHEDULES

SCHEDULE 6 U.K. Stamp duty land tax: disadvantaged areas relief

Part 2 U.K. Land wholly situated in a disadvantaged area

Introduction U.K.

3 U.K. This Part of this Schedule applies to a land transaction if

[F1 (a)] the subject matter of the transaction is a chargeable interest in relation to land that is wholly situated in a disadvantaged area[F2 , and

(b) the land is wholly or partly residential property].

Textual Amendments

F1 Word in Sch. 6 para. 3 inserted (with application in accordance with Sch. 9 para. 4(1) of the amending Act) by Finance Act 2005 (c. 7), Sch. 9 para. 1(2) (with Sch. 9 para. 4)

F2 Sch. 6 para. 3(b) and word inserted (with application in accordance with Sch. 9 para. 4(1) of the amending Act) by Finance Act 2005 (c. 7), Sch. 9 para. 1(2) (with Sch. 9 para. 4)