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Textual Amendments
1(1)This schedule makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions.S
(2)It is arranged as follows—
Part 2 identifies the transactions to which this schedule applies,
Part 3 sets out the additional amount of tax,
Part 4 contains provision about the application of this schedule in relation to certain types of buyer,
Part 5 provides for repayment of and relief from the additional amount of tax in certain cases,
Part 6 contains special rules about the meaning of ownership of dwellings for the purposes of this schedule,
Part 7 contains general provision including powers to modify this schedule.]