SCHEDULES
SCHEDULE 35Stamp duty land tax: higher rate for certain transactions
Minor and consequential amendments
9
1
Schedule 15 (partnerships) is amended as follows.
2
In paragraphs 11(2C) and 19(2C), in the substituted sub-paragraph (4)—
a
after “section 55” insert “
or 74(1A)
”
, and
b
after “Schedule” (in the second place it occurs) insert “
4A or
”
.
3
In paragraph 30(2)—
a
for “either or both” substitute “
one or more
”
, and
b
after paragraph (a) insert—
aa
paragraph 3 of Schedule 4A applies to the transaction;