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Legislation
Finance Act 2003

SCHEDULE 6 Stamp duty land tax: disadvantaged areas relief

  • Part 1 Disadvantaged areas
  • Part 2 Land wholly situated in a disadvantaged area
  • Part 3 Land partly situated in a disadvantaged area
  • Part 4 Supplementary
  1. Finance Act 2003
  2. Stamp duty land tax: disadvantaged areas relief

Schedule 6 | Stamp duty land tax: disadvantaged areas relief F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Part 1Disadvantaged areas

Meaning of “disadvantaged area”

(1)Repealed

Continuation of regulations made for purposes of stamp duty

(2)Repealed

Part 2Land wholly situated in a disadvantaged area

Introduction

(3)Repealed

Land all non-residential

(4)Repealed

Land all residential

(5)Repealed

Land partly non-residential and partly residential

(6)Repealed

Part 3Land partly situated in a disadvantaged area

Introduction

(7)Repealed

Land all non-residential

(8)Repealed

Land all residential

(9)Repealed

Land partly non-residential and partly residential

(10)Repealed

Part 4Supplementary

Relevant consideration and relevant rental value

(11)Repealed

Rent and annual rent

(12)Repealed

Notification of transactions

(13)Repealed

Notes

  1. F1

    Sch. 6 repealed (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 8(1) (with Sch. 39 paras. 11-13)

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