Search Legislation

Advanced Search

Finance Act 2013

Section 153 – Public bodies

309.Subsection (1) provides that a public body is not a company for the purposes of the annual tax on enveloped dwellings.

310.Subsection (2) defines a ‘public body’ by reference to section 66 of FA 2003 (transfers involving public bodies) so that it includes companies owned by other public bodies.

311.Subsection (3) provides for the Treasury to prescribe persons under section 66 FA 2003. That provision may be used to have different effects for annual tax on enveloped dwellings and for stamp duty land tax.

312.Subsection (4) defines a company for these purposes.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources