SCHEDULE 25 Stamp Duty Land Tax: Amendments of Schedule 17A to FA 2003
Finance Act 2006 (2006 c 25) | Legislation

SCHEDULE 25 Stamp Duty Land Tax: Amendments of Schedule 17A to FA 2003

Section 164

Introduction

1

Schedule 17A (stamp duty land tax: further provisions relating to leases) is amended as follows.

Agricultural tenancies variable under statutory provisions

2

(1)     In paragraph 7 (variable or uncertain rent), after sub-paragraph (4) insert—

“(4A)     For the purposes of this paragraph and paragraph 8, the cases where the amount of rent payable under a lease is uncertain or unascertained include cases where there is a possibility of that amount being varied under—

(a)     section 12, 13 or 33 of the Agricultural Holdings Act 1986,

(b)     Part 2 of the Agricultural Tenancies Act 1995,

(c)     section 13, 14, 15 or 31 of the Agricultural Holdings (Scotland) Act 1991, or

(d)     section 9, 10 or 11 of the Agricultural Holdings (Scotland) Act 2003.â€

(2)     In paragraph

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

False imprisonment

False imprisonmentLiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary

LEXISNEXIS

Unless orders

Unless ordersThis Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.This Practice Note provides guidance on

LEXISNEXIS

Strict liability

Strict liabilityStrict liabilityWhen an offence does not require proof of a mental element it is an offence of strict liability. There are some common law offences of strict liability (eg public nuisance, outraging public decency and contempt) most though are statutory, arising often under

LEXISNEXIS

Affray

AffrayAffray is an offence created by the Public Order Act 1986 (POA 1986). It can be tried in either the magistrates’ court or the Crown Court. The magistrates’ court may decline jurisdiction where for example in cases involving a weapon/throwing objects, or conduct that causes serious