SCHEDULES
SCHEDULE 35Stamp duty land tax: higher rate for certain transactions
9Minor and consequential amendments
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;