Related Commentary  

16(1)  Part 4 of the Finance Act 2003 (stamp duty land tax) is amended as follows.

16(2)  [Amends FA 2003, s. 48(1)(a).]

16(3)  Schedule 2 to this Act contains further amendments relating to the disapplication of stamp duty land tax in relation to Wales.

16(4)  The amendments made by this section and Schedule 2 have effect in relation to land transactions with an effective date on or after such date as is appointed by the Treasury by order under this subsection.

16(5)  But those amendments do not have effect in relation to any transaction–

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