Paragraph 9
In section 77(1)(b) (notifiable transactions) for “which tax is chargeable at a rate of 1% or higher” substitute “ any part of which tax is chargeable at a rate of more than 0% ”.
In section 77(1)(b) (notifiable transactions) for “which tax is chargeable at a rate of 1% or higher” substitute “ any part of which tax is chargeable at a rate of more than 0% ”.