OpenLegislation

Paragraph 3 I1

(1)

Section 48 (power to prescribe other chargeable interests) is amended as follows.

(2)

After subsection (1) insert—

“(1A)

See section 48A regarding land which is partly in England and partly in Wales.”

(3)

In subsection (5), omit “and Wales”.

Annotations

Commencement

I1

Sch. 2 para. 3 has effect as specified by The Wales Act 2014, Sections 16 and 19 (Disapplication of UK Stamp Duty Land Tax and UK Landfill Tax) (Appointed Date) Order 2018 (S.I. 2018/214), art. 2(a)