50Single return in respect of linked transactions with same effective dateE+W
This section has no associated Explanatory Notes
(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.
Commencement Information
I1S. 50 in force at 1.4.2018 by S.I. 2018/34, art. 3