# Finance Act 2008, 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).

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/32/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-32/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.