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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”.
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