81 Contract settlements

81  Contract settlements

(1)     In section 63(1)(a), the reference to an amount paid by a person by way of devolved tax includes an amount paid by a person under a contract settlement in connection with devolved tax believed to be payable.

[(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

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