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Amendments made: No. 118, in page 98, line 31, at end insert—
'(l A) In subsection (1) (stamp duty not chargeable on leases etc) at the end insert the following paragraph—
This subsection is subject to subsection (4A) below.
(1B) After subsection (4) insert—
(4A) An instrument shall not be exempt from stamp duty by virtue of subsection (1) above if at the time the instrument is executed arrangements are in existence by virtue of which at that or some later time any person has or could obtain, or any persons together have or could obtain, control of the lessee but not of the lessor.".'.
§ No. 119, in page 98, line 41, leave out from beginning to end of line 3 on page 99.
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No. 120, in page 99, line 11, at end insert—
'; but this is subject to subsection (10AA).
(10AA) In determining for the purposes of this section whether a body corporate is the parent of the lessor, paragraphs 5(3) and 5B to 5E of Schedule 18 to the Income and Corporation Taxes Act 1988 shall not apply for the purposes of paragraph (b) or (c) of subsection (8) above.'.
§ No. 121, in page 99, line 12, leave out "subsection (8A)" and insert "this section".
§ No. 122, in page 99, line 14, leave out "on or".—[Dawn Primarolo.]