Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 6 U.K. Stamp duty land tax: disadvantaged areas relief

Part 1 U.K. Disadvantaged areas

Continuation of regulations made for purposes of stamp duty U.K.

2 U.K. Any regulations made by the Treasury—

(a) designating areas as disadvantaged areas for the purposes of section 92 of the Finance Act 2001 (c. 9) (stamp duty exemption for land in disadvantaged areas), and

(b) in force immediately before the implementation date,

have effect for the purposes of this Schedule as if made under paragraph 1 above and may be varied or revoked accordingly.