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Contents

Legislation

Finance Act 2003

Crossheading Interpretation etc

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Section 116 Meaning of “residential property”
Section 117 Meaning of “major interest” in land
Section 118 Meaning of “market value”
Section 119 Meaning of “effective date” of a transaction
Section 120 Further provisions relating to leases
Section 121 Minor definitions
Section 122 Index of defined expressions

Interpretation etc
Further provisions relating to leases

Section 120 | Further provisions relating to leases

From legislation.gov.uk

Schedule 17A contains further provisions relating to leases.^F1

Notes

F1
S. 120 substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(1) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)