Finance Act 2016

12In 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, and

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