# The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007, 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 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.

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Source: https://www.legislation.gov.uk/ukdsi/2007/9780110788791/regulation/9 (the official version)
Page: https://openlegislation.uk/draft-stamp-duty-land-tax-zero-carbon-homes-relief-regulations-2007/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.