SCHEDULES

SCHEDULE 24Stamp duty land tax: amendments of Schedule 15 to FA 2003

Commencement

11

1

Paragraphs 2 to 8 have effect in relation to any transfer of which the effective date is on or after the day on which this Act is passed.

2

Paragraph 9 has effect in relation to any transfer that has (or, but for the amendment made by that paragraph, would have) an effective date which is on or after that day.

3

Paragraph 10 has effect in relation to any qualifying event of which the effective date is on or after that day.

4

In this paragraph “effective date” has the same meaning as in Part 4 of FA 2003.