# Stamp Duty Land Tax Act 2015, Paragraph 18


In paragraph 4(3) of Schedule 17A (treatment of leases for indefinite term: additional tax to be calculated by reference to effective date)—
(a) in the opening words, after “before” insert “ (calculated in either case according to the effective date of the transaction) ”, and
(b) omit paragraph (c), but not the “and” at the end.

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Source: https://www.legislation.gov.uk/ukpga/2015/1/schedule/paragraph/18 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.