(1)Wherethere are two or more linked transactions with the same effective date the buyer, or all of the buyers if there is more than one, may make a single return as if all of those transactions were a single notifiable transaction.
(2)Where two or more buyers make a single return in respect of linked transactions, sections 37 to 40 apply as if—
(a)the transactions in question were a single transaction, and
(b)those buyers were buyers acting jointly.