Paragraph 7 F1
For the purposes of this Part of this Schedule “interest in UK land” has the meaning given by section 1C.
Annotations
Textual amendments
- F1
Sch. 1A inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 14
Notes on Part 2
Modifications
- C1
Sch. 1A Pt. 2 applied (with modifications) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 11(4) (with reg. 63)