I1SCHEDULE 1OVERVIEW OF SCHEDULES
I1
The Schedules to this Act are arranged as follows—
a
Schedules 2 to 4 comprise a group of Schedules which make provision related to the key concepts of land transaction tax—
i
Schedule 2 sets out how this Act applies to pre-completion transactions;
ii
Schedule 3 specifies certain transactions which are exempt from a charge to the tax;
iii
Schedule 4 makes detailed provision about what counts as chargeable consideration for a land transaction;
b
Schedule 5 makes provision about higher rates residential property transactions;
c
Schedule 6 makes provision about the application of this Act to leases;
d
Schedules 7 and 8 comprise a group of Schedules making provision about the application of this Act to certain entities, specifically partnerships (Schedule 7) and trusts (Schedule 8);
e
Schedules 9 to 22 comprise a group of Schedules which make provision about reliefs available from the tax;
f
Schedule 23 makes amendments to TCMA.
Sch. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3