SCHEDULES

SCHEDULE 16Property authorised investment funds and co-ownership authorised contractual schemes

PART 3Consequential amendments

12

In Schedule 4A (SDLT: higher rate for certain transactions), in paragraph 2(6)—

a

omit “and” at the end of paragraph (d),

b

after paragraph (d) insert—

da

Schedule 7A (PAIF seeding relief and COACS seeding relief), and

c

in paragraph (e), for “(d)” substitute “(da)”.