SCHEDULES

SCHEDULE 8Stamp duty land tax: alternative property finance

5Consequential amendments

1

Section 73 (alternative property finance: land sold to individual and re-sold to individual) is amended as follows.

2

In subsection (2)(b), for “section 72(1)” substitute “section 71A(1), 72(1) or 72A(1)”.

3

In subsection (5)(a), for “section 72” substitute “section 71A”.