Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 17 SDLT (relief from higher rate charge for certain housing co-operatives etc): minor and consequential amendments

8 In Schedule 10 (returns, assessments and other matters), in paragraph 12(2A) (notice of enquiry)—

(a) in paragraph (b), omit “in respect of the same land transaction”;

(b) in the words after paragraph (b), for “land transaction” substitute “return”.