Finance Act 2003

Settling of appeals by agreement

Recovery of tax not postponed by appeal

Direction by the tribunal to postpone payment

Agreement to postpone payment of tax

Introductory

Form and contents of self-certificate

Tax-related penalty for fraud or negligence

Duty to keep and preserve records

Preservation of information etc

Penalty for failure to keep and preserve records

Notice of enquiry

Scope of enquiry

Notice to produce documents etc for purposes of enquiry

Appeal against notice to produce documents etc

Penalty for failure to produce documents etc

Referral of questions to Special Commissioners during enquiry

Withdrawal of notice of referral

Effect of referral on enquiry

Effect of determination

Completion of enquiry

Direction to complete enquiry

Issue of tax demands and receipts

Recovery of tax by distraint

Recovery of tax by diligence in Scotland

Civil proceedings in magistrates' court or court of summary jurisdiction

Proceedings in county court or sheriff court

Proceedings in High Court or Court of Session

...

Notice requiring taxpayer to deliver documents or provide information

Requirement of consent of the tribunal

Contents of notice under this Part

Summary of reasons to be given

Power to take copies of documents etc

Notice requiring documents to be delivered or made available

Requirement of consent of the tribunal

Contents of notice under paragraph 6

Copy of notice to be given to taxpayer

Summary of reasons to be given

Power to give notice relating to unnamed taxpayer or taxpayers

Contents of notice under paragraph 11

Power to take copies of documents etc

Power to call for papers of tax accountant

When notice may be given

Requirement of consent of appropriate judicial authority

Contents of notice

Power to take copies of documents etc

Introduction

Personal records or journalistic material

Documents or information relating to pending appeal

Barristers, advocates and solicitors

Provision of copies instead of original documents

Documents originating more than six years before date of notice

Documents subject to legal privilege

Documents belonging to auditor or tax adviser

Documents belonging to auditor or tax adviser: information to be disclosed

Notice requiring delivery of documents or provision of information

Contents of notice

Power to take copies of documents etc

Exclusion of personal records or journalistic material

Order for the delivery of documents

Notice of application for order

Obligations of person given notice of application

Exception of items subject to legal privilege

Resolution of disputes as to legal privilege

Complying with an order

Document not to be retained if photograph or copy sufficient

Access to or supply of photograph or copy of documents delivered

Sanction for failure to comply with order

Notice of order, etc

General provisions about regulations

Power to issue warrant

Meaning of offence involving serious fraud

Approval of application by Board

Extent of powers conferred by warrant

Exercise of powers conferred by warrant

Items subject to legal privilege

Procedure where documents etc are removed

Document not to be retained if photograph or copy sufficient

Access to or supply of photograph or copy of items removed

Endorsement and custody etc of warrant

Falsification etc of documents

Determination of penalties and appeals

Determination of penalty by officer of the Board

Alteration of penalty determination

Liability of personal representatives

Appeal against penalty determination

Further appeal

Penalty proceedings before the court

Time limit for determination of penalties

Partnerships

Legal personality of partnership disregarded

Continuity of partnership

Partnership not to be regarded as unit trust scheme etc

Introduction

Responsibility of partners

Joint and several liability of responsible partners

Representative partners

Introduction

Transfer of interest in land into a partnership

Acquisition of partnership interest

Transfer of interest in land out of a partnership

Effect of exclusion of transaction from stamp duty land tax

Construction of references to partnership property

Meaning of “settlement” and “bare trust”

Interests of beneficiaries under certain trusts

Bare trustee

Acquisition by trustees of settlement

Responsibility of trustees of settlement

Relevant trustees for purposes of return etc

Consideration for exercise of power of appointment or discretion

General and Special Commissioners: application of general provisions

Prescribed matters to be determined by Commissioners or Lands Tribunal

General or Special Commissioners: jurisdiction

Proceedings brought out of time

Quorum etc of the Commissioners

Procedure

Consequences of determination by the Commissioners

Costs

Finality of decisions of the Commissioners

Publication of reports of decisions

Supplementary provisions

Provisional Collection of Taxes Act 1968

Inheritance Tax Act 1984

Income and Corporation Taxes Act 1988

Finance Act 1989

Taxation of Chargeable Gains Act 1992

Income Tax (Earnings and Pensions) Act 2003

Introduction

The implementation date

Contract entered into before first relevant date

Contract substantially performed before implementation date

Credit for ad valorem stamp duty paid

Effect for stamp duty purposes of stamp duty land tax being paid or chargeable

Earlier related transactions under stamp duty

Stamping of agreement for lease where grant of lease subject to stamp duty land tax

Exercise of option or right of pre-emption acquired before implementation date

Supplementary

Reduction of stamp duty where instrument partly relating to stock or marketable securities

Apportionment of consideration for stamp duty purposes

Removal of unnecessary references to “conveyance”

Finance Act 1895

Finance Act 1990

Finance Act 1999

Power to make further consequential amendments or repeals

Introductory

Participation in more than one connected plan in a tax year

Partnership shares

Introductory

Minor correction

Exercise of options: scheme-related employment ends because of change of control or transfer

Alteration of schemes

Introductory

Exercise of options: exclusion of income tax liability

Meaning of “material interest”

Alteration of schemes

PAYE

Introductory

Main provisions

PAYE

Consequential amendments

Consequential amendments of other enactments

Introduction

Requirements for relief

Business must be within the charge to corporation tax

Kind of shares acquired

Introduction

The company whose shares are acquired

Income tax position of employee

Amount of relief

How relief is given

Timing of relief

Introduction

The company whose shares are acquired

Takeover of company whose shares are subject of option

Income tax position of the employee

Amount of relief

How relief is given

Timing of relief

Meaning of “restricted shares”

Part 4A — Provisions applying in case of convertible shares

22A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfer of business within a group

Relationship between relief and other deductions: priority of deductions under SIP code

Relationship between relief and other deductions: exclusion of other deductions

Meaning of “employment”

Acquisition of shares pursuant to option after death of employee or recipient

Meaning of “group company” and “parent company”

Meaning of “consortium” and “commercial association of companies”

Minor definitions

Index of defined expressions

Commencement

Transitional provisions

Restriction of deductions

“Provision of qualifying benefits”

“Qualifying expenses”

Payment “out of” employee benefit contributions

Transfer of asset to employee

Provisional calculation of profits

Life assurance business

Deductions to which Schedule does not apply

Interpretation

Consequential amendments

Commencement and transitory provisions

Introduction

Brokers

Investment managers

Investment managers: the 20% rule

Investment managers: application of 20% rule to collective investment schemes

Lloyd’s agents

General supplementary provisions

Taxes Act 1988

Taxation of Chargeable Gains Act 1992

Finance Act 1993

Finance Act 1995

Finance Act 1996

Finance Act 2000

Introduction

Scope and scheme of Schedule

Other gains to be brought into Schedule 4C pool

Attribution of gains to beneficiaries

Gains attributed to settlor

Minor and consequential amendments

Introductory

Types of expenditure for which first-year allowances available

First-year qualifying expenditure on environmentally beneficial plant or machinery

General exclusions affecting first-year qualifying expenditure

Amount of first-year allowances

Penalty for failure to provide information etc

Transitory provision: expenditure incurred etc before first order made

Introductory

Required minimum aggregate expenditure: reduction from £25,000 to £10,000

Required minimum aggregate expenditure: inclusion of new class of expenditure

Qualifying R&D expenditure: expenditure on externally provided workers

Staffing costs: persons partly engaged directly and actively in relevant R&D

Qualifying expenditure on externally provided workers

Qualifying expenditure on sub-contracted R&D: externally provided workers

Introductory

Required minimum aggregate expenditure: reduction from £25,000 to £10,000

Qualifying expenditure on externally provided workers

Introductory

Required minimum aggregate expenditure: reduction from £25,000 to £10,000

Required minimum aggregate expenditure: inclusion of new class of expenditure

R&D directly undertaken by SME: qualifying expenditure on externally provided workers

Insertion of Part 2A of Schedule 12 to the Finance Act 2002

Introductory

Deduction in computing profits of trade

Refunds of contributions to independent research and development

Introductory

Reduction of required qualifying expenditure from £25,000 to £10,000

Direct research and development: qualifying expenditure on externally provided workers

Meaning of “qualifying expenditure on externally provided workers”

Relevant expenditure of sub-contractor: qualifying expenditure on externally provided workers

The ring fence: amendments to the provisions about capital allowances and ship leasing

Consequential amendments

Commencement and temporary provision

Case I profits

Rate of tax on policy holders' share of life assurance profits

Chargeable gains

Transfers of business

Meaning of “investment reserve” etc

Meaning of “period of account”

Rationalisation of interpretation provisions

Exception of certain group life policies from Chapter 2 of Part 13

Excepted group life policies

Retrospective exception of past and present pure protection group life policies

Existing group life policies: time for compliance with the conditions in section 539A

Deaths before 6th April 2004: period for insurer to give certificate under section 552(1)(a)

Interpretation

Method of charging gain to tax

Method of charging gain to tax: multiple interests

Deemed surrender of certain loans

Right of individual to recover tax from trustees

Right of company to recover tax from trustees

Section 547(1)(cc) and (d)(ia): exception for certain old policies and contracts

Restriction of “life annuity” to contracts to which section 656 of the Taxes Act 1988 applies

Repeal of section 540(2) of the Taxes Act 1988

Saving for certain policies maturing on or after 9th April 2003

Application of the lower rate

Method of charging gains from policies of life insurance etc to tax

Relief where gain charged at a higher rate

Gains included in aggregate income of estate of deceased

Income to be disregarded in determining highest part of person’s income

Introductory

Individuals qualifying for relief

Meaning of “foster care receipts”

Meaning of “provision of foster care”

Meaning of “total foster care receipts”

The individual’s limit

The individual’s share of the fixed amount

The amount per child

Power to alter amounts

The exemption

Alternative calculation of profits where amount is above the limit

Alternative calculation of profits: income from trade etc

Alternative calculation of profits: income charged under Case VI of Schedule D

Election for alternative method

Periods of account ending otherwise than on 5th April

Introductory

Provisions applying in relation to carried forward unrelieved qualifying expenditure

Expenditure incurred in a relevant chargeable period not qualifying expenditure

Excluded capital expenditure: subsequent treatment of asset

Interpretation of this Part

Interpretation

Introductory

Late interest

Continuity of treatment: groups etc

Discounted securities where companies have a connection

Discounted securities of close companies

Transitional provisions

Increase of repurchase price of UK securities by amount of deemed manufactured dividend

Deemed manufactured payment where transferor or connected person makes payment representative of dividend

Provisions to cover both “put” and “call” options

Option premium to be reflected in sale price unless brought into account under derivative contracts provisions

Exchange gains and losses

Exceptions

Connected persons

Correction of section 730A(6B) of the Taxes Act 1988

Commencement

Withdrawal of relief for incidental costs

Withdrawal of relief for losses

Withdrawal of loss relief: exception for strips of government securities

Extension of provisions about strips to strips of foreign government securities

Consequential amendments

Commencement and transitional provisions

Venture capital trusts

Stamp duty and stamp duty reserve tax

Accounting period for company in administration

Responsibility of officers of company in administration

Tax on companies in administration

Debit for bad debt where parties connected and creditor insolvent

Commencement

Introductory

Companies engaged in wholesale, distributive, financial or service business

Companies engaged in business of banking etc

Interpretation of paragraph 6(2B)

1

The repeal of section 5A has effect in accordance with section 6(6) of this Act.

2

The repeals in section 5C have effect in accordance with section 7(5) and (6) of this Act.

These repeals have effect in accordance with section 9 of this Act.

These repeals have effect in accordance with section 11(3) of this Act.

This repeal has effect in accordance with section 16 of this Act.

This repeal has effect in accordance with paragraph 4 of Schedule 1 to this Act.

These repeals have effect in accordance with section 136(4) of this Act.

These repeals have effect in accordance with Schedule 22 to this Act.

These repeals have effect in accordance with paragraph 11(1) of Schedule 24 to this Act.

These repeals have effect in relation to accounting periods beginning on or after 1st January 2003.

These repeals have effect in accordance with paragraph 7 of Schedule 28 to this Act.

These repeals have effect in accordance with section 161 of this Act.

These repeals have effect in accordance with section 167 of this Act.

These repeals have effect in accordance with section 168 of this Act.

These repeals have effect in relation to any lease (within the meaning given by paragraph 5 of Schedule 32 to this Act) entered into on or after 19th December 2002.

1

The repeals in sections 432A, 436, 439B and 441(4)(a) of the Taxes Act 1988, the repeals in sections 83(5), 83AA and 83AB of the Finance Act 1989, the repeal of section 43 of the Finance Act 1990 and the repeals in the Finance Act 2000 and the Finance Act 2002 have effect for periods of account beginning on or after 1st January 2003.

2

The repeals in section 432E of the Taxes Act 1988 have effect in accordance with paragraph 10(5) of Schedule 33 to this Act.

3

The repeals in section 438B of, and in Schedule 28AA to, the Taxes Act 1988, the repeal in section 88 of the Finance Act 1989, the repeal of section 88A of that Act, the repeal in section 89(1) of that Act and the repeal in Schedule 6 to the Finance Act 1996 have effect for the financial year 2003 and subsequent financial years.

4

The repeal in section 442A of the Taxes Act 1988 has effect in accordance with paragraph 23(5) of Schedule 33 to this Act.

5

The repeal in section 83(8) of the Finance Act 1989 has effect in accordance with paragraph 2(11) of that Schedule.

6

The repeals in section 87 of the Finance Act 1989, paragraph 1(a) of Schedule 7 to the Finance Act 1991 and Schedule 11 to the Finance Act 1996 have effect in accordance with paragraph 8(4) of that Schedule.

7

The repeal of section 45(5) of the Finance Act 1990 has effect in relation to distributions on or after 9th April 2003.

8

The repeals in section 213 of the Taxation of Chargeable Gains Act 1992 and the Finance Act 1998 have effect in accordance with paragraph 16(6) of Schedule 33 to this Act.

1

The repeal in section 1A of the Taxes Act 1988 has effect in accordance with section 173 of this Act.

2

The repeal of section 540(2) of that Act has effect in accordance with section 171 of, and Part 4 of Schedule 34 to, this Act.

3

The repeal in Schedule 15 to that Act has effect in accordance with section 172(6) of this Act.

This repeal has effect in accordance with paragraph 2(4) of Schedule 37 to this Act.

1

The repeals in the Taxes Act 1988 have effect in accordance with sub-paragraph (1) of paragraph 21 of Schedule 38 to this Act.

2

The repeal in the Finance Act 1996 has effect in accordance with sub-paragraph (2) of that paragraph.

These repeals have effect in accordance with paragraph 6 of Schedule 39 to this Act.

These repeals have effect in relation to income arising to a common investment fund (within the meaning of section 183 of this Act) on or after 6th April 2003.

These repeals have effect in relation to transfers of value and other events occurring on or after 16th October 2002.

These repeals, except the ones in paragraphs 41(1)(c) and 100(1), have effect in accordance with section 189(5) of this Act.

This repeal has effect in accordance with section 200 of this Act.

These repeals have effect in relation to interest distributions made on or after 16th October 2002.

The repeal of section 21(3) of the National Loans Act 1968 has effect in accordance with section 212(5) of this Act.

Editorial notes

[^c5521591]: S. 18 wholly in force at Royal Assent; s. 18(1)(2)(4) in force retrospective to 10.4.2003 and s. 18(3) in force at Royal Assent see s. 18(4)

[^c5521611]: S. 24 partly in force; s. 24(7) in force at 10.7.2003, see s. 24(7)

[^c5521621]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521631]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521641]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521651]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521661]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521671]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521681]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521691]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521701]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521711]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521721]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521731]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521741]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521751]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521761]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521771]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521801]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521811]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521821]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521831]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521841]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521851]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521861]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521871]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521881]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521891]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521901]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521911]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521931]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521941]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521961]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521981]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5521991]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522001]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522011]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522021]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522031]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522041]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522051]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522061]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522071]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522081]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522091]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522101]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522111]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522121]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522131]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522151]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522171]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522181]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522191]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522201]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522211]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522221]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522231]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522241]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522251]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522261]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522271]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522281]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522291]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522301]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522311]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522321]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522331]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522341]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522361]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522371]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522381]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522391]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522411]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522421]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522431]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5522441]: Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c22721741]: S. 212(3) has effect as specified by S.I. 2004/2823, art. 2

[^c5523011]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523021]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523031]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523041]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523051]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523061]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523071]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523081]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523091]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^c5523101]: Sch. 19 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

[^key-0fab379a6482fa11e4964e68f89edf4f]: Sch. 22 para. 3(1) in force at 1.9.2003 for the purposes of the amendment made by that sub-paragraph by S.I. 2003/1997, art. 2

[^key-542abe949f1f74d472c5a2f8832e4024]: S. 24(1)-(6) in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-0f71c35239a498b74cee77501dcf4b84]: S. 25 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-58a49a51f917b74b76b7020057833f0c]: S. 26 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-e8f5a35769b223b033c91ef043ad05d6]: S. 27 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-b751839df7a1e97feb86b73cd34900b7]: S. 28 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-7f4ccfdad98d1c0398e277badf9a46e9]: S. 29 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-a48636d87ac1fdc982243cb27db50b7d]: S. 30 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-80be39d7e797f67fc401a86c246f6319]: S. 31 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-2d59feafd27a4148ee3edd5fb73dd5d3]: S. 32 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-7b3b1458bfa42d41ec567d618c15c12a]: S. 33 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-4fb47404c8e43cbb8c9aff2f9f668d9c]: S. 38 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-782bd9a5737d2faff4a4cb1213492693]: S. 39 in force at 27.11.2003 by S.I. 2003/2985, art. 2

[^key-a74660a04be8a7691a2bc978369c4a5d]: S. 53(2) has effect as specified by The Stamp Duty Land Tax (Appointment of the Implementation Date) Order 2003 (S.I. 2003/2899), art. 2

[^key-b1c898446ee43201aa3f643af4afa1a4]: S. 80 excluded (1.12.2003) by The Stamp Duty Land Tax (Administration) Regulations 2003 (S.I. 2003/2837), regs. 1, 26

[^key-a6ee9bba51581a0e6b04c1e4fd64d741]: S. 108(1) has effect as specified by The Stamp Duty Land Tax (Appointment of the Implementation Date) Order 2003 (S.I. 2003/2899), art. 2

[^key-fed67ac6121b1f79c170e62176dc76c9]: S. 195 has effect as specified by The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003 (S.I. 2003/3077), art. 2

[^key-6208837e5a6136aabde7c1c6f5de1643]: Sch. 40 para. 2 has effect as specified by The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003 (S.I. 2003/3077), art. 2

[^key-2f4f2baaac3fb58338658d42c1ad0812]: Sch. 40 para. 3 has effect as specified by The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003 (S.I. 2003/3077), art. 2

[^key-b25ce1dba57930bc0e2a6a916a83316b]: Sch. 40 para. 4 has effect as specified by The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003 (S.I. 2003/3077), art. 2

[^key-e89c9b8e0a7f7f4598b32473616b9e22]: Sch. 40 para. 5 has effect as specified by The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003 (S.I. 2003/3077), art. 2

[^M_F_a2629eb9-5419-4edc-e832-4eea176bba23]: Sch. 5 para. 2(2)-(6) substituted for Sch. 5 para. 2(2)-(5) (1.12.2003) by The Stamp Duty Land Tax (Amendment of Schedule 5 to the Finance Act 2003) Regulations 2003 (SI 2003/2914), reg. 2 Sch. para. 1

[^key-be9d65576beafee0d24832e751fdefb2]: Sch. 19 para. 7(2) substituted (retrospective to 1.12.2003) by Finance Act 2004 (c. 12), s. 303(3)

[^key-18fa961579022e688aedc0f78e957a62]: Sch. 4 para. 10(5) added (19.12.2003) by The Stamp Duty Land Tax (Amendment of Schedule 4 to the Finance Act 2003) Regulations 2003 (S.I. 2003/3293), regs. 1, 2(3)

[^key-c0861cbf3860bbd27cd369eb24d84b7a]: Sch. 4 para. 11 renumbered as Sch. 4 para. 11(1) (19.12.2003) by The Stamp Duty Land Tax (Amendment of Schedule 4 to the Finance Act 2003) Regulations 2003 (S.I. 2003/3293), regs. 1, 2(4)

[^key-512218fdea928824dc79575c4a17e598]: Sch. 4 para. 11(2) inserted (19.12.2003) by The Stamp Duty Land Tax (Amendment of Schedule 4 to the Finance Act 2003) Regulations 2003 (S.I. 2003/3293), regs. 1, 2(4)

[^key-06a6ba6d7a55ba75bc52dd43982c75e0]: Sch. 4 para. 17 added (19.12.2003) by The Stamp Duty Land Tax (Amendment of Schedule 4 to the Finance Act 2003) Regulations 2003 (S.I. 2003/3293), regs. 1, 2(5)

[^key-09812f25aa9a40a2bf286b1ca42b788b]: S. 47(3) entry inserted (7.4.2004) by The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) Regulations 2004 (S.I. 2004/1069), regs. 1, 3(b)

[^key-7de66edbc2ad1955f9de4fa3b26e0928]: Sch. 4 para. 5(7) added (7.4.2004) by The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) Regulations 2004 (S.I. 2004/1069), regs. 1, 4(2)(b)

[^key-aca7a96601c7095d8b81a0a6c699c6f1]: Sch. 4 para. 5(6) entry omitted (7.4.2004) by virtue of The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) Regulations 2004 (S.I. 2004/1069), regs. 1, 4(2)(a)

[^key-673ee1da00679f623987ac6cba01fa95]: Words in Sch. 4 para. 17(1) substituted (7.4.2004) by The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) Regulations 2004 (S.I. 2004/1069), regs. 1, 4(3)(a)(ii)

[^key-a02c3b9ad4f74b43779b5dd6fb6bda33]: Sch. 4 para. 17(1)(a)(b) substituted (7.4.2004) by The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) Regulations 2004 (S.I. 2004/1069), regs. 1, 4(3)(a)(i)

[^key-359df3a47989ceac26a50a143c218898]: Sch. 4 para. 17(3)(4) substituted (7.4.2004) by The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) Regulations 2004 (S.I. 2004/1069), regs. 1, 4(3)(b)

[^key-d6bb0878ae314be0a627a82920d81fe4]: Sch. 4 para. 17(1)(b) substituted (27.4.2004) by The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) (No. 2) Regulations 2004 (S.I. 2004/1206), regs. 1, 3

[^key-78cc22d2731c56ae17da4ac75bf690fe]: Sch. 33 para. 13(10) repealed (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(1)

[^key-868c0f44b4eec45f35ae7d30fc595618]: Sch. 33 para. 6(6) repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)

[^key-4bacac66acbfcd900296f6f7b60d1275]: Sch. 27 para. 3 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(6)

[^key-f113c6eacec5fcff525f2058693da4a0]: Sch. 21 para. 18(4) repealed (with effect in accordance with s. 88(11) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(11)

[^key-8b7012d1de2226185e01292b063da2b6]: Words in Sch. 19 para. 8(1) substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 25(2)(b) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-848f0ec3a26c2046d03a1d383e96f6be]: Sch. 19 para. 8(2) substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 25(3) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-88fc002020b25142741cd40c7149eb84]: S. 44A inserted (with effect in accordance with Sch. 39 para. 13(1) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 4(1)

[^key-f43f704236c44c1d3c2685f36c6c7083]: S. 45A inserted (with effect in accordance with Sch. 39 para. 13(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 5(5)

[^key-d638733bc614d70573b80fa073aae81b]: S. 57A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 16 (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-97dea0a11ee41e2b059dfb5c89c2aa50]: S. 81A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 19(1) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-a57ebd620dcfb759f6766d1c65b22cf2]: S. 81B inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 20 (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-dede04218b87d51bc7519a869991564e]: S. 82A inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(2)

[^key-d23d5193272db8972d7a21dfa1dc3c04]: S. 58A substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) for ss. 58 and 59 by Finance Act 2004 (c. 12), Sch. 39 para. 17(1) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-0393b35005476ffadc48e18f1a8f6440]: Sch. 3 para. 3A and cross-heading inserted (with effect in accordance with s. 300(2) of the amending Act) by Finance Act 2004 (c. 12), s. 300(1)

[^key-beaa47afff1738ab5da36dd8debb173e]: Sch. 4 para. 8A and cross-heading inserted (with effect in accordance with s. 301(7) of the amending Act) by Finance Act 2004 (c. 12), s. 301(5)

[^key-81a5e9a588e7b20e06f8252e2d2d42b1]: Sch. 4 paras. 13-15 repealed (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-9eb94c37c8ef7c3df652f419b22e85cd]: Sch. 5 para. 1A and cross-heading inserted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 10

[^key-bae002b08c493c908db03d5de26b89fb]: Sch. 5 paras. 4-7 repealed (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-82fb4b17c888df1672b8ffbf9b6b5b00]: Sch. 8 para. 3 and cross-heading inserted (with effect in accordance with s. 302(7) of the amending Act) by Finance Act 2004 (c. 12), s. 302(1)

[^key-40b01f4f2c4a3f457d672dd4f535e68c]: Sch. 8 para. 4 and cross-heading inserted (with effect in accordance with s. 302(7) of the amending Act) by Finance Act 2004 (c. 12), s. 302(2)

[^key-df31a1f989682fb305c3a255c19ec317]: Sch. 9 para. 4A and cross-heading inserted (with effect in accordance with s. 303(4) of the amending Act) by Finance Act 2004 (c. 12), s. 303(1)

[^key-4a497b4b02760f8a97e6cf5c16d737de]: Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1

[^key-c23cc5106d77580b362e9516d23b4031]: Sch. 6A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 17(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-d63235b70b4331ad23040ed8af57be98]: Sch. 19 para. 8 heading substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 25(2)(a) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-f505e60244baaedb192f40726f327523]: Sch. 19 para. 7A and cross-heading inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 25(1) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-73a16db0cbd08e26fd1b497d3d33d3df]: Sch. 19 paras. 4A, 4B and cross-heading inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 24 (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-8d1b831b617ccc088f16f61058c0add9]: Sch. 19 para. 7(4) added (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(8) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-9bc5fe1a3c1a7baf5602c53ceee19d28]: Sch. 19 para. 6(1) repealed (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-cafefb094321345b56c8ee00175c6a24]: Sch. 19 para. 3(3)(c) substituted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 12

[^key-132ac2cd9ec519ffe1705a6beaf1ebf0]: Sch. 4 para. 17(4A) inserted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 9(3)

[^key-f4bda152f466c1e86d8c296833b70b4d]: Sch. 5 para. 10 repealed (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-2a841498b0ce14f9a13fad4f231897e3]: Sch. 5 para. 11 repealed (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-0dabe458efeabf94dbbc5afaef006b46]: Words in Sch. 8 para. 1(1) substituted (with effect in accordance with s. 302(7) of the amending Act) by Finance Act 2004 (c. 12), s. 302(3)

[^key-e6c16f0a22b3482387502bce05391013]: Words in Sch. 8 para. 2(1) substituted (with effect in accordance with s. 302(7) of the amending Act) by Finance Act 2004 (c. 12), s. 302(4)

[^key-0dadda09057a4d0ebef872f322a6df1f]: Words in Sch. 9 para. 5(1) substituted (with effect in accordance with s. 303(4) of the amending Act) by Finance Act 2004 (c. 12), s. 303(2)

[^key-d39341cdf67a667909c078abd11c4f36]: S. 90(7) added (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(6) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-53ef625e1f38d3216f6a9b171c8909ad]: S. 99(2A) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 298(4)

[^key-e8176523be759a984b39000eb1ee0f05]: S. 147(1) repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

[^key-0b19b361d0919e52633dd7cedeb823ea]: Sch. 3 para. 4(2A) inserted (with effect in accordance with s. 301(7) of the amending Act) by Finance Act 2004 (c. 12), s. 301(1)

[^key-80cca33a2247274d5377e83f23c75117]: S. 113(3A) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(6)

[^key-0821c1892ec94c068607568d9045f7c3]: Words in s. 119(2) inserted (with effect in accordance with Sch. 39 para. 13 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 8(a)

[^key-61c94e20ec67e8d2ff407fbf5e9cfaf4]: Words in s. 119(2) inserted (with effect in accordance with Sch. 39 para. 13 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 8(b)

[^key-7529826a4fa1cbef5497ca155b60d17c]: Word in s. 119(2) repealed (with effect in accordance with Sch. 39 para. 13 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2)

[^key-c5316e347f23b23c43e3f24e05fa9344]: S. 120 substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(1) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-356bdd54f9684b2a93efa8650caeda79]: Words in Sch. 15 para. 5 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 2(c)

[^key-5b2dda1ca7fed1f0c98958f4da95b0b8]: Sch. 15 para. 7(1A) inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 305

[^key-62c9b012d1fc0bb123e4dba16463664c]: Words in Sch. 4 para. 5(6) repealed (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-1a81edcdf20957892e977d041022567c]: Sch. 4 para. 8(1A)-(1C) inserted (with effect in accordance with s. 301(6) of the amending Act) by Finance Act 2004 (c. 12), s. 301(3)

[^key-309f74990a90125a03199e6c9e7eb0bc]: Words in Sch. 4 para. 8(2) substituted (with effect in accordance with s. 301(6) of the amending Act) by Finance Act 2004 (c. 12), s. 301(4)

[^key-cec5586c9d042f1313bd077d296ed57e]: Sch. 4 para. 10(2A) inserted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 9(2)

[^key-02b5f0a5a4c256d1bf6d141b28d29a0a]: Words in Sch. 4 para. 10(2A) substituted (with effect in accordance with s. 297(9) of the amending Act) by Finance Act 2004 (c. 12), s. 297(8)

[^key-3de89b06c51cf28878b1179efdeb9aea]: Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40

[^key-643ec379cf3427545816f1cd25ad6f1e]: Word in s. 43(3) repealed (with effect in accordance with Sch. 39 para. 13 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2)

[^key-131c256557b15b66a0f046d28b36fa4a]: S. 43(3)(d) inserted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 2(b)

[^key-504fac221be1cd7dd0d0ae59b4a462f6]: Words in s. 43(3)(c) inserted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 2(a)

[^key-05be663f58779611c215752b1ce8d24a]: Words in s. 43(3)(d) renumbered as s. 43(3)(d)(i) (with effect in accordance with s. 297(9) of the amending Act) by Finance Act 2004 (c. 12), s. 297(2)

[^key-051bbdd3d25397f8dabcb86c8efbcdf3]: S. 43(3)(d)(ii) and word inserted (with effect in accordance with s. 297(9) of the amending Act) by Finance Act 2004 (c. 12), s. 297(2)

[^key-1e79378183f511838b34541d6897c60d]: S. 44(9A) inserted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 3

[^key-9c833c640959228f76614237eb546f1a]: S. 44(11) added (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 15(4) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-34a6b09f09cc49febb7d08ca89f6e191]: Words in s. 44(5)(a) inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 15(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-1078fd73a742bb7c932aaf254d3a1ef2]: S. 44(6)(a) substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 15(3)(a) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-dc7d839e1cd98f4edb36c32c33519184]: Words in s. 44(6)(b) substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 15(3)(b) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-651ceb784540790602b324ee57ef40fd]: Words in s. 47(3) repealed (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 4(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-43505690904384ebadf1ad108cf2d369]: S. 48(7) inserted (with effect in accordance with Sch. 39 para. 13(1) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 4(2)

[^key-4073d5192a35898250a4b65024037747]: Words in s. 48(7) inserted (with effect in accordance with s. 297(9) of the amending Act) by Finance Act 2004 (c. 12), s. 297(3)

[^key-aa6cf04cda03484dab0eea3ccd42e678]: S. 51(5) added (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(3) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)

[^key-10e1aeca28e7a3d0c90e4162580a9d81]: S. 53(1)(1A) substituted for s. 53(1) (with effect in accordance with s. 297(9) of the amending Act) by Finance Act 2004 (c. 12), s. 297(4)

[^key-363ae51bded15640459efe6854f8a746]: S. 57A(3)(aa)(b) substituted for s. 57A(3)(b) (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 6(2)

[^key-a01e0ca36f1f909b49ea1c72f24c1b93]: S. 57A(4) omitted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by virtue of Finance Act 2004 (c. 12), Sch. 39 para. 6(4)

[^key-05bdcc28381cc7d04dba46e5d7ba7304]: S. 57A(3)(e) inserted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 6(3)

[^key-2ab5cb96a3fafb6a303dfe4957f77b1e]: Words in s. 122 inserted (with effect in accordance with Sch. 39 para. 13(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 5(6)

[^key-1f383e01831cd3346a755b97b2ab90a1]: Words in s. 122 substituted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(7) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)