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Finance Act 2003
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Finance Act 2003, Paragraph 11 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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[F111U.K.Where no election has been made under paragraph 9 in respect of a shared ownership trust—
(a)the initial capital shall be treated for the purposes of stamp duty land tax as chargeable consideration other than rent, and
(b)any rent-equivalent F2... payment by the purchaser shall be treated for the purposes of stamp duty land tax as a payment of rent.]
Textual Amendments
F1Sch. 9 paras. 7-11 and cross-headings inserted (with effect in accordance with s. 77(2) of the amending Act) by Finance Act 2007 (c. 11), s. 77(1)
F2Word in Sch. 9 para. 11(b) omitted (with effect in accordance with s. 95(13) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 95(9)
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