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Stamp Duty Land Tax Act 2015
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18U.K.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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