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SCHEDULES

SCHEDULE 2Welsh tax on land transactions: consequential amendments

Finance Act 2003

3(1)Section 48 (power to prescribe other chargeable interests) is amended as follows.

(2)After subsection (1) insert—

(1A)See section 48A regarding land which is partly in England and partly in Wales.

(3)In subsection (5), omit “and Wales”.