Related Commentary  Related HMRC Manuals

128(1)  FA 2003 is amended in accordance with subsections (2) to (4).

128(2)  [Inserts FA 2003, s. 55(4A).]

128(3)  [Inserts FA 2003, Sch. 4ZA.]

128(4)  [Inserts FA 2003, Sch. 6B, para. 5(6A).]

128(5)  The amendments made by this section have effect in relation to any land transaction of which the effective date is, or is after, 1 April 2016.

128(6)  But those amendments do not have effect in relation to a transaction–

(a)effected in pursuance of a contract entered into and substantially performed before 26 November 2015, or

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