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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 9
- Shared ownership trust: declaration...
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Changes over time for: Cross Heading: Shared ownership trust: declaration not linked with staircasing transactions etc
Version Superseded: 12/02/2015
Alternative versions:
- 01/04/2010- Amendment
- 01/01/2013
Point in time - 12/02/2015- Amendment
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Changes to legislation:
Finance Act 2003, Cross Heading: Shared ownership trust: declaration not linked with staircasing transactions etc is up to date with all changes known to be in force on or before 22 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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[F1Shared ownership trust: declaration not linked with staircasing transactions etcU.K.
Textual Amendments
F1Sch. 9 para. 12 and cross-heading inserted (with effect in accordance with s. 95(13) of the amending Act) by Finance Act 2008 (c. 9), s. 95(10)
12U.K.For the purpose of determining the rate of tax chargeable on the declaration of a shared ownership trust, the declaration shall be treated as if it were not linked to—
(a)any equity-acquisition payment under the trust or any consequent increase in the purchaser's beneficial interest in the trust property, or
(b)a transfer to the purchaser of an interest in the trust property upon the termination of the trust.]
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