94 Notification and registration of transactions
Finance Act 2008 (2008 c 9) | Legislation

94  Notification and registration of transactions

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

(2)     For section 77 substitute—

“77 Notifiable transactions

(1)     A land transaction is notifiable if it is—

(a)     an acquisition of a major interest in land that does not fall within one or more of the exceptions in section 77A,

(b)     an acquisition of a chargeable interest other than a major interest in land where there is chargeable consideration in respect of which tax is chargeable at a rate of 1% or higher or would be so chargeable but for a relief,

(c)     a land transaction that a person is treated as entering into by virtue of section 44A(3), or

(d)

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