[63A Claim for relief in respect of land transaction tax: regulations ceasing to have effect]

[63A  Claim for relief in respect of land transaction tax: regulations ceasing to have effect]

[(1)     If—

(a)     by virtue of section 26(2) of LTTA the tax bands and tax rates specified in rejected regulations apply to a chargeable transaction, and

(b)     in consequence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,

the buyer in the transaction may

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