Finance Act 2022

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Amendment of section 83D of Principal Act (repayment of stamp duty where land used for residential development)

67. Section 83D of the Principal Act is amended—

(a) by the substitution of “(4)(b)” for “(4)(i)” in each place where it occurs, and

(b) in subsection (18), by the substitution of “31 December 2025” for “31 December 2022”.