s 4
(1) In section 80(2) (requirement to make return where contingency ceases, or consideration is ascertained, and tax or additional tax is payable etc)— (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. (2) In section 80(4) (cases where less tax payable) after “in respect of a transaction” insert “ (calculated according to its effective date) ” .