§ Construction of references to duty on transactions
§ 7 Any reference in section 114 or this Schedule to duty chargeable or paid on a transaction is to duty chargeable or paid on the stamping of the instrument by which the transaction is effected.
§ Transactions relating to land in the UK and to other property
§ 8 (1) Where a transaction relates both to land in the United Kingdom and to other property, section 114 and this Schedule apply as if there were separate transactions.
§ (2) Similarly, the reference in section 114(1)(b) to a series of transactions is to a series of transactions so far as relating to land in the United Kingdom.
§ (3) If, in a case where a transaction or series of transactions relates partly to land in the United Kingdom and partly to other property, the consideration is not apportioned in a manner that is just and reasonable, section 114 and this Schedule shall have effect as if the consideration had been apportioned in such a manner.
§ Person claiming relief to establish entitlement
§ 9 It is for a person claiming any relief under this Schedule to prove to the satisfaction of the Commissioners that he is entitled to relief and in what amount.
§ Construction as one
§ Brought up, read the First and Second time, and added to the Bill.