The Stamp Duty Land Tax (Amendment of Schedule 5 to the Finance Act 2003) Regulations 2003
1Citation and commencement
2Amendment of Schedule 5 to the Finance Act 2003
SCHEDULEAMENDMENTS TO SCHEDULE 5 TO THE FINANCE ACT 2003
1Tax to be chargeable in respect of rent on “slice” system
2Rent and other consideration: treatment of linked transactions

2003 No. 2914

TAXES

The Stamp Duty Land Tax (Amendment of Schedule 5 to the Finance Act 2003) Regulations 2003

Made

Coming into force

Whereas a draft of this instrument was laid before the House of Commons in accordance with section 112(3) of the Finance Act 20031 and approved by resolution of that House;

Now, therefore, the Treasury, in exercise of the powers conferred upon them by section 112(1), (2) and (4) of the Finance Act 2003, make the following Regulations: