- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
9(1)Paragraph 2 has effect in relation to any lease granted or treated as granted on or after commencement day.
(2)Paragraph 3 has effect in relation to any case where—
(a)the grant of the old lease was chargeable to stamp duty land tax, and
(b)the new lease is granted on or after commencement day.
“The old lease” and “the new lease” mean the leases referred to in sub-paragraphs (1)(a) and (1)(b), respectively, of paragraph 9A of Schedule 17A to FA 2003 (inserted by paragraph 3).
(3)Paragraphs 4 and 5 have effect in relation to any agreement that is substantially performed on or after commencement day.
(4)Paragraph 6 has effect in relation to any variation of a lease made on or after commencement day.
(5)Paragraphs 7 and 8 have effect in relation to any increase of rent that takes effect on or after commencement day.
(6)In this paragraph “commencement day” means the day on which this Act is passed.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: