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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 39
- Part 1
- Chargeable consideration
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Changes over time for: Cross Heading: Chargeable consideration
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Chargeable considerationU.K.
9(1)Schedule 4 (chargeable consideration) is amended as follows.U.K.
(2)In paragraph 10 (carrying out of works), after sub-paragraph (2) insert—
“(2A)Where subsection (8) of section 44 (contract and conveyance) applies, so that there are two notifiable transactions (the first being the contract and the second being the transaction effected on completion), the condition in sub-paragraph (2)(a) is treated as met in relation to the second transaction if it is met in relation to the first.”.
(3)In paragraph 17 (arrangements involving public or educational bodies) (inserted by the Stamp Duty Land Tax (Amendment of Schedule 4 to the Finance Act 2003) Regulations 2003 (S.I. 2003/3293)), after sub-paragraph (4) insert—
“(4A)Sub-paragraphs (3) and (4) shall be disregarded for the purposes of determining whether the land transaction in question is notifiable.”.
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