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Finance Act 2003

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Changes over time for: Section 57

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Version Superseded: 19/07/2011

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Point in time view as at 10/07/2003. This version of this provision has been superseded. Help about Status

Changes to legislation:

Finance Act 2003, Section 57 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

57Disadvantaged areas reliefU.K.

(1)Schedule 6 provides for relief in the case of transactions relating to land in a disadvantaged area.

(2)In that Schedule—

  • Part 1 defines “disadvantaged area”,

  • Part 2 relates to transactions where the land to which the transaction relates is wholly situated in a disadvantaged area,

  • Part 3 relates to transactions where the land to which the transaction relates is partly situated in a disadvantaged area, and

  • Part 4 contains supplementary provisions.

Commencement Information

I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

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