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).