Section 82

INTRODUCTION

1  Part 4 of FA 2003 (stamp duty land tax) is amended as follows.

ALTERNATIVE PROPERTY FINANCE

Related Commentary  

2  [Amends FA 2003, s. 45(3).]

3(1)  [Omits FA 2003, s. 71A(8), 72(7), 72A(8), and 73(5)(a).]

3(2)  [Inserts FA 2003, s. 73BA.]

EXCHANGES

Related Commentary  

4(1)  Paragraph 5 of Schedule 4 (chargeable consideration: exchanges) is amended as follows.

4(2)  [Amends FA 2003, Sch. 4, para. 5(3).]

4(3)  [Inserts FA 2003, Sch. 4, para. 5(3A).]

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