SCHEDULEConsequential amendments
Reliefs
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.