121 In Schedule 12 (stamp duty land tax)—N.I.
(a)in paragraph 5(3)(a) omit “for a division”;
(b)in paragraph 5(3)(d) for “sections 21 and 42(2)” substitute “ section 21 ” and for “apply” substitute “ applies ”.
Commencement Information
I1Sch. 1 para. 121 in operation at 31.10.2016 by S.R. 2016/387, art. 2(k) (with art. 3)