# Stamp Duty Land Tax Act 2015, Paragraph 4


(1) In section 80(2) (requirement to make return where contingency ceases, or consideration is ascertained, and tax or additional tax is payable etc)—
(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.
(2) In section 80(4) (cases where less tax payable) after “in respect of a transaction” insert “ (calculated according to its effective date) ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/1/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.