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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 6A
- Paragraph 9
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Finance Act 2003, Paragraph 9 is up to date with all changes known to be in force on or before 01 February 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.
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Meaning of “refurbishment” and “the permitted amount”U.K.
[F19(1)“Refurbishment”of a dwelling means the carrying out of works that enhance or are intended to enhance the value of the dwelling, but does not include—
(a)cleaning the dwelling, or
(b)works required solely for the purpose of ensuring that the dwelling meets minimum safety standards.
(2)The “permitted amount”, in relation to the refurbishment of a dwelling, is—
(a)10,000, or
(b)5% of the consideration for the acquisition of the dwelling,
whichever is the greater, but subject to a maximum of £20,000.]
Textual Amendments
F1Sch. 6A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 17(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)
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