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SCHEDULES

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

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

Agreement for leaseU.K.

3U.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)..