The Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003
1Citation, commencement and effect
2Interpretation
3Application of exemptions conferred by section 92 or by Schedule 30 where all the land is residential property
4Leases of land: further provision as to the application of exemptions conferred by section 92 or by Schedule 30
5Application of exemptions conferred by section 92 or by Schedule 30 where land only partly residential property
6Determination of consideration for the purposes of regulations 3, 4 and 5: land situated partly in a disadvantaged area and partly outside such an area
7Land comprising or including six or more separate dwellings
8Revocation of the Variation of Stamp Duties Regulations 2001

2003 No. 1056

TAXES

The Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred upon them by sections 92A and 92B(6) of the Finance Act 20011 and section 110(6) of the Finance Act 2002, hereby make the following Regulations: