Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 39 U.K. Stamp duty land tax: transactions entered into before completion of contract

6 U.K. In section 79(2) (registration of land transactions etc)—

(a) omit paragraph (a)(i) and the “or” after it, and

(b) after paragraph (b) insert—

“(ba) under paragraph 5 of Schedule 2A (transactions entered into before completion of contract),”.