Finance Act, 1999
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Amendment of section 31 (certain contracts for sale of leasehold interests to be chargeable as conveyances on sale) of Finance Act, 1978. |
181.— Section 31 of the Finance Act, 1978 , is hereby amended by the insertion of the following subsection after subsection (1): | |
“(1A) For the purposes of this section ‘transfer’, other than the last-mentioned reference in paragraph (ii) of subsection (1), means a transfer which would but for this section be chargeable to stamp duty.”. |