297 Leases
Finance Act 2004 (2004 c 12) | Legislation

Stamp duty land tax

297 听尝别补蝉别蝉

(1)聽聽聽聽 Part 4 of the Finance Act 2003 (c 14) (stamp duty land tax) is amended as follows.

(2)聽聽聽聽 In subsection (3) of section 43 (land transactions), in paragraph (d) (inserted by paragraph 2(b) of Schedule 39 to this Act), after 鈥渨here鈥 insert 鈥 (i)鈥 and at the end insert

鈥, or

(ii)聽聽聽聽 paragraph 15A of Schedule 17A (reduction of rent or term) applies.鈥.

(3)聽聽聽聽 In section 48 (chargeable interests), at the end of subsection (7) (inserted by paragraph 4(2) of that Schedule) insert 鈥渁nd to paragraph 15A of Schedule 17A (reduction of rent or term of lease)鈥.

(4)聽聽聽聽 In section 53 (deemed market value where transaction involves connected company), for subsection (1) substitute鈥

鈥(1)聽聽聽聽 This section applies where the purchaser is a company and鈥

(a)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Qualified one-way costs shifting (QOCS)

Qualified one-way costs shifting (QOCS)What is QOCS?Qualified one-way costs shifting (QOCS) was introduced on 1 April 2013 as part of the Jackson costs reforms following the removal of a claimant鈥檚 right to recover additional liabilities from the defendant, ie success fees and after the event (ATE)

LEXISNEXIS

Community order requirements

Community order requirementsThis Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that applies from 1 December 2020, as set out in Parts 2鈥13 of the Sentencing Act 2020 (SA 2020). For those considering whether the Sentencing Code applies to

LEXISNEXIS

The supremacy of EU law

The supremacy of EU lawIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK鈥檚 withdrawal from the EU. At this point in time (referred to in UK law as 鈥業P completion day鈥), key transitional arrangements come to an

LEXISNEXIS

Carriage of goods by sea鈥攖he Hague-Visby Rules

Carriage of goods by sea鈥攖he Hague-Visby RulesThis Practice Note explains the Hague-Visby Rules (the Rules) which are an international convention enacted into English law by the Carriage of Goods by Sea Act 1971 (CGSA 1971) whose purpose is to regulate some of the most important rights and