Section 197

INTRODUCTION

1  Part 4 of FA 2003 (stamp duty land tax) is amended as follows.

LEASES THAT CONTINUE AFTER A FIXED TERM

2(1)  In Schedule 17A (further provisions about leases), paragraph 3 (leases that continue after a fixed term) is amended as follows.

2(2)  [Amends FA 2003, Sch. 17A, para. 3(3).]

2(3)  [Inserts FA 2003, Sch. 17A, para. 3(3A).]

2(4)  [Inserts FA 2003, Sch. 17A, para. 3(3B).]

2(5)  [Amends FA 2003, Sch. 17A, para. 3(4).]

2(6)  [Inserts FA 2003, Sch. 17A, para. 3(6).]

3  [Inserts FA 2003, Sch. 17A, para. 3A.]

4  [Amends FA 2003, s. 87(3).]

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