SCHEDULES

SCHEDULE 39Stamp duty land tax and stamp duty

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

Agreement for lease

3

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).