[81A Return or further return in consequence of later linked transaction]
Finance Act 2003 (2003 c 14) | Legislation

[81A  Return or further return in consequence of later linked transaction]

[[(1)     Where the effect of a transaction (“the later transaction”) that is linked to an earlier transaction is that the earlier transaction becomes notifiable, the purchaser under the earlier transaction must deliver a return in respect of that transaction before the end of the period of 14 days after the effective date of the later transaction.

(1A)     Where the effect of a transaction (“the later transaction”) that is linked to an earlier transaction is that—

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