PART 8SDLT and ATED
Stamp duty land tax
132SDLT: minor amendments of section 55 of FA 2003
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
”
.