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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 9
- Shared ownership lease: grant...
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Changes over time for: Cross Heading: Shared ownership lease: grant not linked with staircasing transactions etc
Version Superseded: 12/02/2015
Alternative versions:
- 21/07/2008- Amendment
- 01/10/2009
Point in time - 12/02/2015- Amendment
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Point in time view as at 01/10/2009.
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Finance Act 2003, Cross Heading: Shared ownership lease: grant not linked with staircasing transactions etc is up to date with all changes known to be in force on or before 04 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.
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[F1Shared ownership lease: grant not linked with staircasing transactions etcU.K.
Textual Amendments
F1Sch. 9 para. 4B and cross-heading inserted (with effect in accordance with s. 95(13) of the amending Act) by Finance Act 2008 (c. 9), s. 95(8)
4B(1)For the purpose of determining the rate of tax chargeable on the grant of a shared ownership lease of a dwelling, the grant shall be treated as if it were not linked to—U.K.
(a)any acquisition of an interest in the dwelling to which paragraph 4A applies, or
(b)a transfer of the reversion to the lessee or lessees under the terms of the lease.
(2)In this paragraph “shared ownership lease” has the same meaning as in paragraph 4A.]
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