SCHEDULES
SCHEDULE 8Stamp duty land tax: alternative property finance
Consequential amendments
5
1
Section 73 (alternative property finance: land sold to individual and re-sold to individual) is amended as follows.
2
In subsection (2)(b), for “section 72(1)” substitute “
section 71A(1), 72(1) or 72A(1)
”
.
3
In subsection (5)(a), for “section 72” substitute “
section 71A
”
.