OpenLegislation

Paragraph 1 F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

F2In this Part “lease” means—

(a)

an interest or right in or over land for a term of years (whether fixed or periodic), or

(b)

a tenancy at will or other interest or right in or over land terminable by notice at any time.

Annotations

Textual amendments

F1

Sch. 17A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(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) (with Sch. 39 paras. 11, 13(5))

F2

Words in Sch. 17A para. 1 substituted (with effect in accordance with s. 29(4) of the amending Act) by Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 27(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2