Modifications etc. (not altering text)
C1Sch. 9 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))
Textual Amendments
F1Sch. 9 para. 4B and cross-heading inserted (with effect in accordance with s. 95(13) of the amending Act) by Finance Act 2008 (c. 9), s. 95(8)
4B(1)For the purpose of determining the [F2amount] of tax chargeable on the grant of a shared ownership lease of a dwelling, the grant shall be treated as if it were not linked toβU.K.
(a)any acquisition of an interest in the dwelling to which paragraph 4A applies, or
(b)a transfer of the reversion to the lessee or lessees under the terms of the lease.
(2)In this paragraph βshared ownership leaseβ has the same meaning as in paragraph 4A.]
Textual Amendments
F2Word in Sch. 9 para. 4B(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Stamp Duty Land Tax Act 2015 (c. 1), Sch. para. 14 (with s. 2(3)-(6))