Amendment 12: Stamp Duty Land Tax  (Reduction) Bill
Amendment 12, page 2, line 19, leave out subsection (6) and insert—
“(6) In a case where—
(a) as a result of section 44(4) of the Finance Act 2003 the effective date of a land transaction falls in the temporary relief period, and
(b) the contract concerned is completed by a conveyance after that period ends,
section 44(8) of that Act is not to apply in relation to that conveyance if the sole reason that (but for this subsection) it would have applied is that the modifications made by subsections (2) to (5) have no effect in relation to that conveyance.
(7) Section 44(10) of the Finance Act 2003 applies for the purposes of subsection (6).”—(Victoria Atkins.)