{
  "url": "https://openlegislation.uk/draft-stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007/regulation-9",
  "json_url": "https://openlegislation.uk/draft-stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007/regulation-9.json",
  "legislation": "ukdsi/2007/9780110788791",
  "legislation_title": "The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/draft-stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Linked transactions including the first acquisition of a zero-carbon home",
  "text": "Where the first acquisition of one or more zero-carbon homes is one of a number of linked transactions —\n(a) section 55(4) of the Finance Act 2003 shall not apply to that acquisition for the purpose of these Regulations; but\n(b) that acquisition shall continue to form part of the set of transactions for other purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110788791/regulation/9",
    "retrieved_at": "2026-10-30T15:17:30.467992+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}