SCHEDULES
SCHEDULE 41Stamp duty land tax on leases
Abnormal rent increases
7
1
In Schedule 17A, omit paragraphs 14 and 15 (abnormal increases in rent after fifth year).
2
Accordingly, the following are also repealed—
a
in Schedule 25 to FA 2006, paragraphs 7, 8 and 9(5), and
b
in Schedule 3 to the Scotland Act 2012, paragraph 27(9).