[F1Qualifying land]U.K.
[F12For the purposes of this Schedule, transaction land is “qualifying land” if, on the effective date of the transaction—
(a)it is situated in a special tax site, and
(b)the purchaser intends it to be used exclusively in a qualifying manner.]
Textual Amendments
F1Sch. 6C para. 2 and cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(a)