SCHEDULES

SCHEDULE 41 U.K.Stamp duty land tax on leases

Abnormal rent increases U.K.

7 (1) In Schedule 17A, omit paragraphs 14 and 15 (abnormal increases in rent after fifth year). U.K.

(2) Accordingly, the following are also repealed—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).