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Purchaser bearing capital gains tax liability Purchaser bearing capital gains tax liabilityF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 16BParagraph 16B

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Textual amendments

F1

Sch. 4 paras. 16A-16C inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2006 (S.I. 2006/875), regs. 1(1), 3