http://www.legislation.gov.uk/uksi/2003/3293/contents/made

The Stamp Duty Land Tax (Amendment of Schedule 4 to the Finance Act 2003) Regulations 2003

Further and higher education

Stamp duties

Tax

King's Printer of Acts of Parliament

2012-07-27

TAXES

Section 55(1) of the Finance Act 2003 (c. 14) provides that the amount of stamp duty land tax chargeable is by reference to the chargeable consideration for a land transaction. Section 50(2) confers power on the Treasury to amend Part 4 of that Act relating to chargeable consideration. Schedule 4 to the Act provides for the determination of chargeable consideration. These Regulations amend Schedule 4 in its application to arrangements involving public or educational bodies.