Minor and consequential amendments
This section has no associated Explanatory Notes
7(1)Schedule 5 (amount of tax chargeable: rent) is amended as follows.
(2)In paragraph 9—
(a)in sub-paragraph (4)—
(i)after “section 55” insert “or 74(1A)”, and
(ii)after “Schedule” (in the second place it occurs) insert “4A or”, and
(b)in sub-paragraph (5)—
(i)for “that section” substitute “section 55”, and
(ii)after “Schedule” (in the second place it occurs) insert “6B”.
(3)In paragraph 9A(1), for “where there is chargeable consideration other than rent.” substitute “where—
(a)there is chargeable consideration other than rent, and
(b)section 55 (amount of tax chargeable: general) applies to the transaction (whether as a result of paragraph 2 of Schedule 4A or otherwise).”