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;