Finance (No. 2) Act 2008

Amendment of section 34 (agreements in connection with, or in contemplation of, sale) of Principal Act.

83.— (1) Section 34 of the Principal Act is amended—

(a) by substituting “Notwithstanding section 37, where,” for “Where,”,

(b) by substituting “a sale of property, or an exchange of property within the meaning of section 37, as the case may be,” for “a sale of property,”, and

(c) by substituting “the vendor, or the transferor, as the case may be,” for “the vendor” in each place where it occurs.

(2) This section applies as respects conveyances or transfers executed on or after 20 November 2008.