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
”
.