SCHEDULES

SCHEDULE 8Stamp duty land tax: alternative property finance

Consequential amendments

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(1)

Section 73 (alternative property finance: land sold to individual and re-sold to individual) is amended as follows.

(2)

In subsection (2)(b), for “section 72(1)” substitute “ section 71A(1), 72(1) or 72A(1) ”.

(3)

In subsection (5)(a), for “section 72” substitute “ section 71A ”.

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In section 122 (index of defined expressions), in the entry for “notifiable (in relation to a land transaction)” at the end insert “ (see too sections 71A(7) and 72A(7)) ”.