Stamp Duty Land Tax Act 2015 s 6

s 6

In section 81A(1) (requirement to make return in consequence of later linked transactions where 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 earlier transaction) ” , and (b) omit paragraph (c), but not the “and” at the end.