Contracts for sale and agreements for leases7

1

The following provisions of Schedule 13 to the Finance Act 1999, namely—

a

paragraphs 7 to 9 of Part 1 (contracts or agreements chargeable as conveyances on sale), and

b

paragraphs 14 and 15 of Part 2 (agreement for a lease and lease for a fixed term and then until determined),

have effect in accordance with the preceding provisions of these Regulations.

2

Any other provision for stamp duty to be determined by reference to provisions of Part 1 or Part 2, or paragraph 16 of Part 3, of Schedule 13 to the Finance Act 1999 also has effect in accordance with the preceding provisions of these Regulations.