http://www.legislation.gov.uk/ukpga/2003/14/schedule/9/paragraph/14n1/2020-12-17
Finance Act 2003
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-06-12
Expert Participation
2020-12-17
Finance Act 2003
s. 87(3)(a)
(ia)
The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003
Sch.
para. 3(4)(a)
reg. 1
Finance Act 2003
Sch. 12
para. 1A
Tribunals, Courts and Enforcement Act 2007
Sch. 13
para. 147(2)
s. 89
s. 148
art. 2(1)(b)
Finance Act 2003
Sch. 12
para. 3(2)(aa)
Bankruptcy and Diligence etc. (Scotland) Act 2007
Sch. 5
para. 32
s. 223
s. 227(3)
art. 3(2)
(3)
art. 4
Finance Act 2003
Sch. 12
para. 1A
Finance Act 2008
Sch. 43
para. 9
s. 129(4)
art. 2
Finance Act 2003
s. 57(3)
Finance Act 2011
Sch. 22
para. 4
Finance Act 2003
Sch. 17A
para. 10(1)(f)
(fa)
Leasehold and Freehold Reform Act 2024
Sch. 9
para. 12(b)
s. 124(3)
Finance Act 2003
specified provision(s)
The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019
Rheoliadau Deddf Diddymu’r Hawl i Brynu a Hawliau Cysylltiedig (Cymru) 2018 (Diwygiadau Canlyniadol a Darpariaethau Arbed) 2019
reg. 5
SCHEDULES
SCHEDULE 9Stamp duty land tax: right to buy, shared ownership leases etc
F1Relief for first-time buyers: shared ownership lease where election made
Annotations:
Amendments (Textual)
15
Where—
a
paragraph 4 applies, and
b
relief is claimed under paragraph 1 of Schedule 6ZA in respect of the grant of the lease concerned,
no tax is chargeable in respect of so much of the chargeable consideration for the grant as consists of rent.
Sch. 9 para. 15 and cross-heading inserted (with effect in accordance with s. 42(7) of the amending Act) by Finance Act 2019 (c. 1), s. 42(3)