Paragraph 22
(1)
The following provisions of this Schedule do not have effect in relation to an instrument effecting a land transaction or a duplicate or counterpart of such an instrument—
(a)
paragraphs 1 to 3,
(b)
paragraph 10,
(c)
paragraph 12,
(d)
paragraph 18, and
(e)
the repeal of paragraphs 10(b) and 11(b) of Schedule 14 to FA 1999.
(2)
In sub-paragraph (1) “land transaction” has the same meaning as in Part 4 of FA 2003, except that it does not include a transfer of an interest in a property-investment partnership (within the meaning of Schedule 15 of that Act).