SCHEDULES
SCHEDULE 14 Stamp duty: amendments consequential on section 112
Finance Act 1994 (c.9)
31
1
Section 242 of the Finance Act 1994 (consideration not ascertainable from conveyance or lease) is amended as follows.
2
In subsections (1) (twice), (2) and (3) (twice) for “lease or tack” substitute “
lease
”
.
3
In the opening words of subsection (1) for “the heading “Conveyance or Transfer on Sale” in Schedule 1 to the Stamp Act 1891” substitute “
Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale)
”
.
4
In subsection (2) for “paragraph (3) of the heading “Lease or Tack” in Schedule 1 to that Act” substitute “
paragraph 12 of Schedule 13 to the Finance Act 1999
”
.