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The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) (No. 2) Regulations 2004
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- 2004 No. 1206
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend paragraph 17(1)(b) of Schedule 4 to the Finance Act 2003. That paragraph was inserted by S.I. 2003/3293 and amended by S.I. 2004/1069.
Regulation 1 provides for the citation and commencement of the Regulations.
Regulation 2 amends paragraph 17(1)(b) of Schedule 4 to the Finance Act 2003 so that it refers to a lease back of land by a non-qualifying body to a qualifying body. This substitution corrects an error made in S.I. 2004/1069.
These Regulations do not impose new costs on business.
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