SCHEDULES

SCHEDULE 10 U.K. Stamp duty land tax: miscellaneous amendments

Part 1 U.K. Amendments coming into force in accordance with paragraph 16

Grant of lease to bare trustee U.K.

12 U.K. In paragraph 11 of Schedule 17A (cases where assignment of lease treated as grant of lease), for sub-paragraph (1) substitute—

“(1) This paragraph applies where the grant of a lease is exempt from charge by virtue of any of the provisions specified in sub-paragraph (3).”