Stamp Duty Land Tax Act 2015 s 18

s 18

In paragraph 4(3) of Schedule 17A (treatment of leases for indefinite term: additional tax to be calculated by reference to effective date)— (a) in the opening words, after “before” insert “ (calculated in either case according to the effective date of the transaction) ” , and (b) omit paragraph (c), but not the “and” at the end.

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