This section has no associated Explanatory Notes
34E+WIn section 81 (contract settlements)—
(a)after subsection (1) insert—
“(1A)In section 63A(1), the reference to repayment of an amount of land transaction tax includes repayment of an amount paid by a person under a contract settlement in connection with that amount of land transaction tax.”;
(b)in subsection (4), after ““63”” insert “ or 63A ”.
Commencement Information
I1Sch. 23 para. 34 in force at 1.4.2018 by S.I. 2018/34, art. 3