SCHEDULES

SCHEDULE 10Stamp duty land tax: miscellaneous amendments

Part 1Amendments coming into force in accordance with paragraph 16

Transfer of rights: exclusion of transaction to which alternative finance provisions apply

2

In section 45 (contract and conveyance: effect of transfer of rights) at the end of subsection (3) insert “ except in a case where the secondary contract gives rise to a transaction that is exempt from charge by virtue of subsection (3) of section 73 (alternative property finance: land sold to financial institution and re-sold to individual) ”.