Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 35 U.K. Stamp duty land tax: higher rate for certain transactions

Minor and consequential amendments U.K.

9 (1) Schedule 15 (partnerships) is amended as follows. U.K.

(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;”.