129 SDLT higher rate: land purchased for commercial use
Finance Act 2016 (2016 c 24) | Legislation

129  SDLT higher rate: land purchased for commercial use

(1)     Schedule 4A to FA 2003 (SDLT: higher rate for certain transactions) is amended in accordance with subsections (2) to (4).

(2)     In paragraph 5—

(a)     in sub-paragraph (1)—

(i)     after paragraph (a) insert—

“(aa)     use as business premises

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