Schedule 39 - Stamp duty land tax on leases

Finance Bill – in a Public Bill Committee am 2:45 pm ar 18 Mehefin 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendments made: 103, in schedule 39, page 465, line 12, leave out from beginning to ‘Sub-paragraph’ in line 13 and insert—

‘(2A) After that sub-paragraph insert—

(3A) But no tax or additional tax is payable in respect of a transaction as a result of the continuation of a lease for a period (or further period) of one year under sub-paragraph (2) if, during that one year period, the tenant under the lease is granted a new lease of the same or substantially the same premises in circumstances where paragraph 9A applies.”

(3) After sub-paragraph (3A) insert—

“(3B) ’.

Amendment 104, in schedule 39, page 465, line 40, leave out ‘fixed’.

Amendment 105, in schedule 39, page 465, line 42, leave out ‘fixed’.

Amendment 106, in schedule 39, page 468, line 20, after ‘2(2),’ insert ‘(2A),’.—(Mr Gauke.)

Schedule 39, as amended, agreed to.