Section 196

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

AMENDMENTS OF FA 2003

2(1)  Schedule 4A (higher rate for certain transactions) is amended as follows.

2(2)  [Amends FA 2003, Sch. 4A, para. 2(6).]

2(3)  [Substitutes FA 2003, Sch. 4A, cross heading and para. 5.]

2(4)  [Inserts FA 2003, Sch. 4A, para. 5A–5K.]

2(5)  [Inserts FA 2003, Sch. 4A, para. 6A–6H.]

2(6)  [Amends FA 2003, Sch. 4A, para. 9.]

MINOR AND CONSEQUENTIAL AMENDMENTS

3(1)  Section 81 (further return where relief withdrawn) is amended as follows.

3(2)  [Inserts FA 2003, s. 81(1A) and (1B).]

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