298 Notification, registration and penalties
Finance Act 2004 (2004 c 12) | Legislation

298  Notification, registration and penalties

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

(2)     In section 77 (notifiable transactions)—

(a)     after subsection (2) insert—

“(2A)     The assignment of a lease is notifiable if—

(a)     the grant of the lease, if occurring at the time of the assignment,

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