Regulation 9 Linked transactions including the first acquisition of a zero-carbon home

Where the first acquisition of one or more zero-carbon homes is one of a number of linked transactions —

(a)

section 55(4) of the Finance Act 2003^f1 shall not apply to that acquisition for the purpose of these Regulations; but

(b)

that acquisition shall continue to form part of the set of transactions for other purposes.

Annotations