Finance Act 2024

Provisions in relation to repayment of stamp duty

94. The Principal Act is amended—

(a) in section 31A(4), by the substitution of “shall, subject to section 159A, be repaid” for “shall be returned”, and

(b) in section 31B(3), by the substitution of “shall, subject to section 159A, be repaid” for “shall be returned”.