Statute
Section 42 — Finance Act 2003: The tax
Text of the provision Official document
The tax 42 1 A tax (to be known as “ stamp duty land tax ”) shall be charged in accordance with this Part on land transactions.
2 The tax is chargeable—
a whether or not there is any instrument effecting the transaction, b if there is such an instrument, whether or not it is executed in the United Kingdom, and c whether or not any party to the transaction is present, or resident, in the United Kingdom.
3 The tax is under the care and management of the Commissioners of Inland Revenue (referred to in this Part as “ the Board ”).
Official source: legislation.gov.uk
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