Corporation Tax Act 2010

This section has no associated Explanatory Notes

418(1)Amend Schedule 15 (stamp duty land tax: partnerships) as follows.U.K.

(2)In paragraph 12(3)(b) for “section 839(3) of the Taxes Act 1988” substitute “ section 1122(6) of the Corporation Tax Act 2010 ”.

(3)In paragraph 20(3)(b) for “section 839(3) of the Taxes Act 1988” substitute “ section 1122(6) of the Corporation Tax Act 2010 ”.

(4)In paragraph 39—

(a)in sub-paragraph (1) for “Section 839 of the Taxes Act 1988” substitute “ Section 1122 of the Corporation Tax Act 2010 ”,

(b)in sub-paragraph (2) for “subsection (4)” substitute “ subsection (7) ”, and

(c)in sub-paragraph (3) for “subsection (3)(c)” substitute “ subsection (6)(c) to (e) ”.