SCHEDULES
SCHEDULE 18Stamp duty land tax: consequential amendments
Income Tax (Earnings and Pensions) Act 2003
6
In section 277 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1)
(removal benefits and expenses: acquisition of property), in subsection (3)(e) after “stamp duty” insert “
or stamp duty land tax
”
.