SCHEDULES

SCHEDULE 18 U.K. Stamp duty land tax: consequential amendments

Income Tax (Earnings and Pensions) Act 2003 U.K.

6 U.K. In section 277 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (removal benefits and expenses: acquisition of property), in subsection (3)(e) after “stamp duty” insert “ or stamp duty land tax ”.