# Finance Act 2016, Section 132: SDLT: minor amendments of section 55 of FA 2003


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/132 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.