Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 18 U.K. Stamp duty land tax: consequential amendments

Inheritance Tax Act 1984 U.K.

2 U.K. In section 190(4) of the Inheritance Tax Act 1984 (c. 51) (sale of land from deceased’s estate: determination of price), after “stamp duty” insert “ or stamp duty land tax ”.