Paragraph 418
(1)
Amend Schedule 15 (stamp duty land tax: partnerships) as follows.
(2)
In paragraph 12(3)(b) for “section 839(3) of the Taxes Act 1988” substitute “ section 1122(6) of the Corporation Tax Act 2010 ”.
(3)
In paragraph 20(3)(b) for “section 839(3) of the Taxes Act 1988” substitute “ section 1122(6) of the Corporation Tax Act 2010 ”.
(4)
In paragraph 39—
(a)
in sub-paragraph (1) for “Section 839 of the Taxes Act 1988” substitute “ Section 1122 of the Corporation Tax Act 2010 ”,
(b)
in sub-paragraph (2) for “subsection (4)” substitute “ subsection (7) ”, and
(c)
in sub-paragraph (3) for “subsection (3)(c)” substitute “ subsection (6)(c) to (e) ”.