{
  "legislation": {
    "id": "ukpga/2003/14",
    "title": "Finance Act 2003",
    "short_title": "Finance Act 2003",
    "citation": "2003 c. 14",
    "type": "ukpga",
    "date": "2003-07-10",
    "revised": true,
    "unapplied_effects": 11,
    "url": "https://openlegislation.uk/finance-act-2003",
    "json_url": "https://openlegislation.uk/finance-act-2003.json"
  },
  "direction": "made_to",
  "with": "uksi/2003/2760",
  "count": 48,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 122",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 11(4)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 125(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 9(c)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 44(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 1(2)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 87(4)(za)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 3(4)(b)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 57A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 2",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 10",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(11)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 19 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 11(1)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 44(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 1(3)(a)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 80(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 5(3)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 122 Table",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(8)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(9)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 3(2)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 87(3)(a)(ia)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 3(4)(a)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 19 para. 7A and heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 11(1)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(2)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 44(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 1(3)(b)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 5(3)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 125(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 9(b)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 4 para. 5(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 3(5)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 77(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(4)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 80(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(5)(a)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81(4)(za)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 3(3)(b)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 51(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(3)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81(1)(za)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 3(3)(a)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 80(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 5(2)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 120",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(1)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 19 para. 4A 4B and heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 10",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81B",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 6",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 107(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 7(2)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 107(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 7(3)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 4-7",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(11)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 5(1)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 19 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 11(3)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 64A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 4",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 19 para. 7(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(10)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 19 para. 8 heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 11(2)(a)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 87(3)(ab)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(6)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 87(3)(aa)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 5(4)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 90(7)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(7)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 19 para. 8(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 11(2)(b)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "substituted for ss. 58 59",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 58A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 3(1)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 4 para. 13-15",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(11)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 80(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(5)(b)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 47(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 3(5)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 125(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 9(a)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 11",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(11)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 77(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 8(4)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 44(11)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "uksi/2003/2760",
        "title": "The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003",
        "provisions": "Sch. para. 1(4)",
        "url": "https://openlegislation.uk/stamp-duty-and-stamp-duty-land-tax-variation-of-the-finance-act-2003-regulations-2003"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2003-12-01"
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}