Paragraph 11 Finance Act 2003 (c. 14)
In Schedule 4 (stamp duty land tax: chargeable consideration), in paragraph 2, for “election under paragraph 2 of Schedule 10” substitute “option to tax any land under Part 1 of Schedule 10”.
In Schedule 4 (stamp duty land tax: chargeable consideration), in paragraph 2, for “election under paragraph 2 of Schedule 10” substitute “option to tax any land under Part 1 of Schedule 10”.