SCHEDULES
SCHEDULE 32Stamp duty: abolition of fixed duty on certain instruments
Part 2Consequential provisions and saving
22Saving for certain land transactions
1
The following provisions of this Schedule do not have effect in relation to an instrument effecting a land transaction or a duplicate or counterpart of such an instrument—
a
paragraphs 1 to 3,
b
paragraph 10,
c
paragraph 12,
d
paragraph 18, and
e
the repeal of paragraphs 10(b) and 11(b) of Schedule 14 to FA 1999.
2
In sub-paragraph (1) “land transaction” has the same meaning as in Part 4 of FA 2003, except that it does not include a transfer of an interest in a property-investment partnership (within the meaning of Schedule 15 of that Act).