Stamp duty land tax treatment of PFI projects
Stamp duty land tax treatment of PFI projects
- 2003
- Inland Revenue Press Release (102/03) 18 December 2003 (2) .
Regulations clarifying the Stamp Duty Land Tax treatment of land transactions forming part of a PFI project have been made, taking effect from 19 December 2003. The Stamp Duty Land Tax (Amendment of Schedule 4 to the Finance Act 2003) Regulations 2003 SI 2003: 3923) apply to 'qualifying transactions'. The regulations are available at http://www.inlandrevenue.gov.uk/si/2003-3293.pdf. http://www.gnn.gov.uk/gnn/national.nsf/Daily+News/10F63F43F7B4870380256E00006197D3?opendocument
STAMP DUTY LAND TAX
PFI
QUALIFYING TRANSACTIONS
FINANCE ACT 2003
LAND TRANSACTIONS
Regulations clarifying the Stamp Duty Land Tax treatment of land transactions forming part of a PFI project have been made, taking effect from 19 December 2003. The Stamp Duty Land Tax (Amendment of Schedule 4 to the Finance Act 2003) Regulations 2003 SI 2003: 3923) apply to 'qualifying transactions'. The regulations are available at http://www.inlandrevenue.gov.uk/si/2003-3293.pdf. http://www.gnn.gov.uk/gnn/national.nsf/Daily+News/10F63F43F7B4870380256E00006197D3?opendocument
STAMP DUTY LAND TAX
PFI
QUALIFYING TRANSACTIONS
FINANCE ACT 2003
LAND TRANSACTIONS