Section 1Citation and commencement
These Regulations may be cited as the Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) (No. 2) Regulations 2004 and shall come into force on 27th April 2004.
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Statutory Instrument
The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) (No. 2) Regulations 2004
Section 2Amendment of the Finance Act 2003
Part 4 of the Finance Act 2003 is amended as follows.
Section 3Amendment of the Finance Act 2003
For paragraph 17(1)(b) of Schedule 4 to the Finance Act 2003 (determining the chargeable consideration arrangements for land transactions involving public or educational bodies) substitute—
(b) in consideration (whether in whole or in part) of the main transfer there is a grant by B to A of a lease or under-lease of the whole, or substantially the whole, of that land (“the leaseback”),
3 sections
Cite this legislation
The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) (No. 2) Regulations 2004 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2004-1206
Contains public sector information licensed under the Open Government Licence v3.0.
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