SCHEDULES
C1F1SCHEDULE 6ZARelief for first-time buyers
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 6ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1
PART 2The Relief
Withdrawal of relief
5
1
This paragraph applies if—
a
relief is claimed under paragraph 1 or 2 for a chargeable transaction (“the first transaction”), and
b
the effect of another land transaction (“the later transaction”) that is linked to the first transaction is that the first transaction ceases to be a transaction for which relief may be claimed under that paragraph.
2
Tax or (as the case may be) additional tax is chargeable on the first transaction as if the claim had not been made.
Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)