SCHEDULES
SCHEDULE 25Stamp duty land tax: amendments of Schedule 17A to FA 2003
Commencement
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.
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6
In this paragraph “commencement day” means the day on which this Act is passed.