# Finance Act 2013, Paragraph 5


In section 77 (notifiable transactions), in subsection (1)—
(a) omit the “or” after paragraph (c), and
(b) after paragraph (d) insert,
“or
(e) a notional or additional land transaction under paragraph 5 of Schedule 2A.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/39/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-39/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.