SCHEDULES

SCHEDULE 40U.K.Stamp duty land tax: relief from 15% rate

Minor and consequential amendmentsU.K.

6U.K.In section 86 (payment of tax), after subsection (2) insert—

“(2A)Tax payable as a result of a withdrawal of relief under any of paragraphs 6D, 6F, 6G and 6H of Schedule 4A (higher rate: alternative finance arrangements) must be paid not later than the filing date for the return relating to the withdrawal (see section 81ZA(1)).”