Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 39 U.K. Stamp duty land tax and stamp duty

Part 1 U.K. Amendments to Part 4 of the Finance Act 2003: general

Agreement for lease U.K.

3 U.K. In section 44 (contract and conveyance), after subsection (9) insert—

“(9A) Where—

(a) paragraph 12A of Schedule 17A applies (agreement for lease), or

(b) paragraph 19(3) to (6) of Schedule 17A applies (missives of let etc in Scotland),

it applies in place of subsections (4), (8) and (9).”.