Regulation 24 Amendment of regulation 42 (application of this Part)

In regulation 42(2)(b)(iii)^f1—

(a)

at the end of sub-paragraph (aa), omit “or”;

(b)

after sub-paragraph (aa), insert—

“(aaa)

acquired an interest in land in the United Kingdom before 6th October 2020 and continued to hold that interest up to and including the date on which this sub-paragraph comes into force; or”.

Annotations

Footnotes

f1: Paragraph (2)(b) of regulation 42 was amended by S.I. 2020/991.