# Finance Act 2012, Paragraph 7


(1) Schedule 5 (amount of tax chargeable: rent) is amended as follows.
(2) In paragraph 9—
(a) in sub-paragraph (4)—
(i) after “section 55” insert “ or 74(1A) ”, and
(ii) after “Schedule” (in the second place it occurs) insert “ 4A or ”, and
(b) in sub-paragraph (5)—
(i) for “that section” substitute “ section 55 ”, and
(ii) after “Schedule” (in the second place it occurs) insert “ 6B ”.
(3) In paragraph 9A(1), for “where there is chargeable consideration other than rent.” substitute
“where—
(a) there is chargeable consideration other than rent, and
(b) section 55 (amount of tax chargeable: general) applies to the transaction (whether as a result of paragraph 2 of Schedule 4A or otherwise).”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/35/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.