SCHEDULES

SCHEDULE 39 U.K.Stamp duty land tax: transactions entered into before completion of contract

5 U.K.In section 77 (notifiable transactions), in subsection (1)—

(a) omit the “or” after paragraph (c), and

(b) after paragraph (d) insert, “or

(e) a notional or additional land transaction under paragraph 5 of Schedule 2A.”