# Stamp Duty Land Tax Act 2015, Paragraph 6


In section 81A(1) (requirement to make return in consequence of later linked transactions where 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 earlier 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/6 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.