SCHEDULES

SCHEDULE 32U.K. Stamp duty on seven year leases: transitional provisions

Use of instruments in evidence, etc.U.K.

6U.K.Section 14(4) of the Stamp Act 1891 (instruments not to be used unless duly stamped in accordance with law in force when executed) applies in relation to an instrument to which this Schedule applies as if, as respects any time on or after the commencement date, the reference to the law in force at the time when it was executed were to the law in force on the commencement date.