SCHEDULES
SCHEDULE 35Stamp duty land tax: higher rate for certain transactions
Minor and consequential amendments
9
(1)
Schedule 15 (partnerships) is amended as follows.
(2)
In paragraphs 11(2C) and 19(2C), in the substituted sub-paragraph (4)—
(a)
after “section 55” insert “
or 74(1A)
”
, and
(b)
after “Schedule” (in the second place it occurs) insert “
4A or
”
.
(3)
In paragraph 30(2)—
(a)
for “either or both” substitute “
one or more
”
, and
(b)
after paragraph (a) insert—
“(aa)
paragraph 3 of Schedule 4A applies to the transaction;”.