Finance Act 2003 (c. 14)

SCHEDULES

[F1 SCHEDULE 6ZA U.K. Relief for first-time buyers

Textual Amendments

F1 Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)

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 1 U.K. Eligibility for relief

Eligibility for relief: linked transactions within paragraph 1(6) U.K.

2 (1) Where a land transaction (“the main transaction”) is eligible for relief under paragraph 1 (or would be if it were a chargeable transaction), relief may also be claimed for any chargeable transaction that is linked to the main transaction. U.K.

(2) But relief may not be claimed under this paragraph for a chargeable transaction if the purchaser, or (if more than one) any of the purchasers in relation to the transaction is not a purchaser in relation to the main transaction.]