SCHEDULES

SCHEDULE 25 U.K.Stamp duty land tax: amendments of Schedule 17A to FA 2003

Disapplication of “single lease” treatment where agreement for lease followed by grant U.K.

F1 4 U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 25 para. 4 omitted (with effect in accordance with Sch. 41 para. 8(4) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 41 para. 6(4)