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Finance Act 2016

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Changes over time for: Section 132

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Finance Act 2016, Section 132 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

132SDLT: minor amendments of section 55 of FA 2003U.K.

In section 55 of FA 2003 (general rules on calculating the amount of stamp duty land tax chargeable), in subsection (5)—

(a)for “74(2) and (3)” substitute “ 74(1B) ”, and

(b)for “rate” substitute “ amount ”.

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