Point in time view as at 06/04/2006. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, Paragraph 9.
Valid from 19/07/2006
9(1)Paragraph 2 has effect in relation to any lease granted or treated as granted on or after commencement day.U.K.
(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.
(5)Paragraphs 7 and 8 have effect in relation to any increase of rent that takes effect on or after commencement day.
(6)In this paragraph “commencement day” means the day on which this Act is passed.
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