# Stamp Duty Land Tax Act 2015, Paragraph 5


In section 81ZA(1)(c) (alternative finance arrangements: additional tax where reliefs withdrawn to be calculated by reference to effective date) for “by reference to the rates in force at” substitute “ according to ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/1/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.