# Finance Act 2007, Section 78: SDLT: shared ownership lease


In paragraph 2 of Schedule 9 to FA 2003 (stamp duty land tax: shared ownership lease), after sub-paragraph (4) insert—
“(4A) Where this paragraph applies no account shall be taken for the purposes of stamp duty land tax of the rent mentioned in sub-paragraph (2)(d).”

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Source: https://www.legislation.gov.uk/ukpga/2007/11/section/78 (the official version)
Page: https://openlegislation.uk/finance-act-2007/section-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.