SCHEDULES
SCHEDULE 11Stamp duty land tax: higher rates for additional dwellings
Minor and consequential amendments
10
In paragraph 8—
a
in sub-paragraph (1) for “ceases to be” substitute “
is not
”
,
b
in sub-paragraph (2) for “was” substitute “
is
”
,
c
in sub-paragraph (3) for “its ceasing to be a higher rates transaction” substitute “
the application of paragraph 3(7)
”
, and
d
in sub-paragraph (4) for “its ceasing to be a higher rates transaction” substitute “
the application of paragraph 3(7)
”
.