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PART 8 U.K.SDLT and ATED

Stamp duty land taxU.K.

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 ”.