SCHEDULEConsequential amendments
Reliefs
4
1
In section 80(2) (requirement to make return where contingency ceases, or consideration is ascertained, and 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 transaction)
”
, and
b
omit paragraph (c), but not the “and” at the end.
2
In section 80(4) (cases where less tax payable) after “in respect of a transaction” insert “
(calculated according to its effective date)
”
.