C1C2C3C4C5C6Part 4Stamp duty land tax

Annotations:
Modifications etc. (not altering text)
C3

Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)

C4

Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)

C5

Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))

C6

Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))

Interpretation etc

121I1Minor definitions

In this Part—

  • F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “employee” includes an office-holder and related expressions have a corresponding meaning;

  • F1“HMRC” means Her Majesty’s Revenue and Customs;

  • “jointly entitled” means—

    1. a

      in England F8... , beneficially entitled as joint tenants or tenants in common,

    2. b

      F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. c

      in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners;

  • “land” includes—

    1. a

      buildings and structures, and

    2. b

      land covered by water;

  • F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “statutory provision” means any provision made by or under an Act of Parliament, an Act of the Scottish Parliament or any Northern Ireland legislation;

  • F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “tax”, unless the context otherwise requires, means tax under this Part.

  • F2“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.