Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 25 U.K. Stamp duty land tax: amendments of Schedule 17A to FA 2003

Disapplication of “single lease” treatment where agreement for lease followed by grant U.K.

F1 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 25 para. 4 omitted (with effect in accordance with Sch. 41 para. 8(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 41 para. 6(4)

F2 F3 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 25 para. 5 omitted (with effect in accordance with Sch. 41 para. 8(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 41 para. 6(4)

F3 Sch. 25 para. 5 omitted (1.7.2012, 1.4.2015) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 30 (with s. 29(5)(6)); S.I. 2015/637, art. 2