SCHEDULE 25Stamp duty land tax: amendments of Schedule 17A to FA 2003
Commencement
9
(1)
Paragraph 2 has effect in relation to any lease granted or treated as granted on or after commencement day.
(2)
Paragraph 3 has effect in relation to any case where—
(a)
the grant of the old lease was chargeable to stamp duty land tax, and
(b)
the new lease is granted on or after commencement day.
“The old lease” and “the new lease” mean the leases referred to in sub-paragraphs (1)(a) and (1)(b), respectively, of paragraph 9A of Schedule 17A to FA 2003 (inserted by paragraph 3).
(3)
Paragraphs 4 and 5 have effect in relation to any agreement that is substantially performed on or after commencement day.
(4)
Paragraph 6 has effect in relation to any variation of a lease made on or after commencement day.
F1(5)
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(6)
In this paragraph “commencement day” means the day on which this Act is passed.