122Index of defined expressionsU.K.
In this Part the expressions listed below are defined or otherwise explained by the provisions indicated—
| acquisition relief | Schedule 7, paragraph 8(1) |
| assignment (in Scotland) | section 121 |
| bare trust | Schedule 16, paragraph 1(2) |
| the Board (in relation to the Inland Revenue) | section 42(3) |
| chargeable consideration | section 50 and Schedule 4 |
| chargeable interest | section 48(1) |
| chargeable transaction | section 49 |
| charities relief | Schedule 8, paragraph 1(1) |
| closure notice | Schedule 10, paragraph 23(1) (in relation to a land transaction return); Schedule 11, paragraph 16(1) (in relation to a self-certificate) |
| company | section 100 (except as otherwise expressly provided) |
| completion (in Scotland) | section 121 |
| contingent (in relation to consideration) | section 51(3) |
| delivery (in relation to a land transaction return) | Schedule 10, paragraph 2(2) |
| discovery assessment | Schedule 10, paragraph 28(1) |
| effective date (in relation to a land transaction) | section 119 |
| employee | section 121 |
| exempt interest | section 48(2) to (5) |
| filing date (in relation to a land transaction return) | Schedule 10, paragraph 2(1) |
| implementation date | Schedule 19, paragraph 2(2) |
| the Inland Revenue | section 113 |
| jointly entitled | section 121 |
| land | section 121 |
| land transaction | section 43(1) |
| land transaction return | section 76(1) |
| lease (and related expressions) | [F1Schedule 17A] |
| linked transactions | section 108 |
| main subject-matter (in relation to a land transaction) | section 43(6) |
| major interest (in relation to land) | section 117 |
| market value | section 118 |
| notice of enquiry | Schedule 10, paragraph 12(1) (in relation to a land transaction return); Schedule 11, paragraph 7(1) (in relation to a self-certificate) |
| notifiable (in relation to a land transaction) | section 77 [F2(see too sections 71A(7) and 72A(7))] |
| partnership (and related expressions) | Schedule 15, paragraphs 1 to 4 |
| purchaser | section 43(4) |
| rate of tax | section 55(7) |
| reconstruction relief | Schedule 7, paragraph 7(1) |
| registered social landlord | section 121 |
| residential property | section 116 |
| [F3Revenue certificate | section 79(3)(a)] |
| Revenue determination | Schedule 10, paragraph 25(1) |
| self-assessment | section 76(3)(a) |
| self-certificate | section 79(3)(b) |
| settlement | Schedule 16, paragraph 1(1) |
| standard security | section 121 |
| statutory provision | section 121 |
| subject-matter (in relation to a land transaction) | section 43(6) |
| substantial performance (in relation to a contract) | section 44(5) to (7) |
| surrender (in Scotland) | section 121 |
| tax | section 121 |
| uncertain (in relation to consideration) | section 51(3) |
| unit holder | section 101(4) |
| unit trust scheme | section 101(4) |
| vendor | section 43(4) [F4(see too sections 45(5A) and 45A(9))] |
Textual Amendments
F1Words in s. 122 substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(7) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)
F2Words in s. 122 inserted (with effect in accordance with Sch. 8 para. 7 of the amending Act) by Finance Act 2005 (c. 7), Sch. 8 para. 6
F3Words in s. 122 inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 25(4) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)
F4Words in s. 122 inserted (with effect in accordance with Sch. 39 para. 13(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 5(6)
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)