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(as introduced by section 1(2))
Commencement Information
I1Sch. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3
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.