SCHEDULES

SCHEDULE 35 Stamp 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;”.