Paragraph 121 I1
In Schedule 12 (stamp duty land tax)—
(a)
in paragraph 5(3)(a) omit “for a division”;
(b)
in paragraph 5(3)(d) for “sections 21 and 42(2)” substitute “ section 21 ” and for “apply” substitute “ applies ”.
Annotations
Commencement
- I1
Sch. 1 para. 121 in operation at 31.10.2016 by S.R. 2016/387, art. 2(k) (with art. 3)