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The Stamp Duty Land Tax (Amendment of Part 4 of the Finance Act 2003) Regulations 2004

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Amendment of the Finance Act 2003

3.  In section 47(3)—

(a)at the end of the entry relating to paragraph 5 and 6 of Schedule 4 (exchanges, partition, etc) omit “and”; and

(b)after that entry insert the following entry—

  • paragraph 17 of that Schedule (arrangements involving public or educational bodies), and.

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