http://www.legislation.gov.uk/ukpga/2003/14/schedule/9/paragraph/3/2007-12-07
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
2007-12-07
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
Transfer of reversion under shared ownership lease where election made for market value treatment
3
The transfer of the reversion to the lessee or lessees under the terms of a lease to which paragraph 2 applies (shared ownership lease: election for market value treatment) is exempt from charge if—
a
an election was made for tax to be charged in accordance with that paragraph, and
b
any tax chargeable in respect of the grant of the lease has been paid.