SCHEDULE 18 Stamp Duty Land Tax: Consequential Amendments
Finance Act 2003 (2003 c 14) | Legislation

SCHEDULE 18 Stamp Duty Land Tax: Consequential Amendments

Section 123

Provisional Collection of Taxes Act 1968

1

In section 1(1) of the Provisional Collection of Taxes Act 1968 (c 2), after “stamp duty reserve tax,†insert “stamp duty land tax,â€.

Inheritance Tax Act 1984

2

In section 190(4) of the Inheritance Tax Act 1984 (c 51) (sale of land from deceased's estate: determination

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