# The Variation of Stamp Duties Regulations 2001, Regulation 2: Interpretation


In these Regulations—
“lease of land” has the same meaning as in Part 2 of Schedule 13 to the Finance Act 1999;
“qualifying premium”, in relation to a lease of land, means the consideration in respect of which, under paragraph 12(2) of Schedule 13 to the Finance Act 1999, the duty is the same as that on a conveyance on sale for the same consideration;
“section 92(1)” means section 92(1) of the Finance Act 2001 (exemption from stamp duty in a disadvantaged area);
“Schedule 30” means Schedule 30 to the Finance Act 2001 (stamp duty; exemption for land in disadvantaged areas).

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Source: https://www.legislation.gov.uk/uksi/2001/3746/regulation/2 (the official version)
Page: https://openlegislation.uk/variation-of-stamp-duties-regulations-2001/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

