Related Commentary  

131(1)  Schedule 4A to FA 2003 (SDLT: higher rate for certain transactions) is amended as follows.

131(2)  In paragraph 5D (dwellings for occupation by certain employees etc)–

(c)[substitutes FA 2003, Sch. 4A, para. 5D(4).]

131(3)  [Amends heading before FA 2003, Sch. 4A, para. 5D.]

131(4)  [Inserts FA 2003, Sch. 4A, para. 5EA.]

131(5)  [Inserts FA 2003, Sch. 4A, para. 5JA.]

131(6)  In paragraph 5E (meaning of “qualifying partner”, “qualifying employee” etc)–

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