Finance Act 2005 (c. 7)

SCHEDULES

SCHEDULE 8 U.K. Stamp duty land tax: alternative property finance

Consequential amendments U.K.

5 (1) Section 73 (alternative property finance: land sold to individual and re-sold to individual) is amended as follows. U.K.

(2) In subsection (2)(b), for “section 72(1)” substitute “ section 71A(1), 72(1) or 72A(1) ”.

(3) In subsection (5)(a), for “section 72” substitute “ section 71A ”.

6 U.K. In section 122 (index of defined expressions), in the entry for “notifiable (in relation to a land transaction)” at the end insert “ (see too sections 71A(7) and 72A(7)) ”.