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The Stamp Duty Land Tax (Administration) Regulations 2003

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Adjustment of payments made as mentioned in section 90(5)

26.  Where—

(a)a payment is made as mentioned in section 90(5), and

(b)an application is accepted in respect of other chargeable consideration taken into account in calculating the amount of payment,

section 80 (adjustment where contingency ceases or consideration is ascertained) does not apply in relation to the payment and, instead, any necessary adjustment shall be made in accordance with these Regulations.

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