Finance Act 2003 (c. 14)

Part 4 U.K. Stamp duty land tax

Modifications etc. (not altering text)

C1 Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)

C2 Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.

Reliefs U.K.

57 Disadvantaged areas relief U.K.

(1) Schedule 6 provides for relief in the case of transactions relating to land in a disadvantaged area.

(2) In that Schedule—

• Part 1 defines “disadvantaged area”,

• Part 2 relates to transactions where the land to which the transaction relates is wholly situated in a disadvantaged area,

• Part 3 relates to transactions where the land to which the transaction relates is partly situated in a disadvantaged area, and

• Part 4 contains supplementary provisions.

[F1 (3) Relief is not available under that Schedule in the case of any transaction for which relief under Schedule 6B is claimed.]

Textual Amendments

F1 S. 57(3) inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 4

Commencement Information

I1 Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)