SCHEDULES

SCHEDULE 23Relief from stamp duty land tax for freeport tax sites

6

In section 86 (payment of tax)—

a

in subsection (2), after paragraph (za) insert—

zb

Part 3 of Schedule 6C (relief for freeport tax sites), other than in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies,

b

in subsection (2A), after “arrangements)” insert “or under Part 3 of Schedule 6C (relief for freeport tax sites) in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies”.