This section has no associated Explanatory Memorandum
44. In section 105A(1)(c) (1) (stamp duty land tax), for “Authority” substitute “appropriate authority”.U.K.
Commencement Information
I1Sch. 9 para. 44 in force at 1.4.2013, see art. 1(1)
(1)
Section 105A was inserted by S.I. 2003/2867.