C1C2Part 4Stamp duty land tax
Annotations:
Modifications etc. (not altering text)
C2
Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.
Chargeable interests, chargeable transactions and chargeable consideration
49I1Chargeable transactions
1
A land transaction is a chargeable transaction if it is not a transaction that is exempt from charge.
2
Schedule 3 provides for certain transactions to be exempt from charge.
Other transactions are exempt from charge under other provisions of this Part.
Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)