http://www.legislation.gov.uk/ukpga/2005/7/schedule/9/crossheading/stamp-duty/2008-07-10Finance Act 2005An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-11-12Expert Participation2008-07-10SCHEDULESSCHEDULE 9Stamp duty land tax and stamp duty: removal of disadvantaged areas relief for non-residential propertyStamp duty2(1)

The Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003 (S.I. 2003/1056) are amended as follows.

(2)

After regulation 2 insert—Disapplication of exemptions conferred by section 92 or by Schedule 30 where all of land is non-residential property2A

An exemption conferred by section 92 or by Schedule 30 shall not apply where none of the land in question is residential property.

.

(3)

In regulation 5 (application of exemptions conferred by section 92 or by Schedule 30 where land only partly residential property), after paragraph (3) insert—(3A)

An exemption conferred by section 92 or by Schedule 30 shall not apply in relation to any duty chargeable in respect of relevant consideration, or the rate or average rate of rent, attributed to the land in question to the extent that it is not residential property.

.

3

The insertion by paragraph 2 of provisions into the Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003 is without prejudice to the power to amend or revoke those provisions by further regulations under section 92A of FA 2001.

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The Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003 (
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After regulation 2 insert—
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In regulation 5 (application of exemptions conferred by section 92 or by Schedule 30 where land only partly residential property), after paragraph (3) insert—
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<p>The insertion by paragraph 2 of provisions into the Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003 is without prejudice to the power to amend or revoke those provisions by further regulations under section 92A of FA 2001.</p>
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