Section 82: Rent to shared ownership

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 5: Stamp taxes

In Schedule 9 to FA 2003 (stamp duty land tax: right to buy etc), insert at the end—

The amendment made by subsection (1) has effect in relation to cases in which the effective date of the grant of the shared ownership lease or the declaration of the shared ownership trust is on or after 22 April 2009.

Paragraphs 13(4) and 14(4) of Schedule 9 to FA 2003 (inserted by this section) have effect for the purposes of subsection (2).

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