# Finance Act 2003, Paragraph 17


If a transaction is a qualifying subsale in relation to more than one contract such as is mentioned in paragraph 1(1)(a), paragraph 16 is to be applied separately in relation to each such original contract for the purpose of determining what relief, if any, may be available with respect to the land transaction in question.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/2A/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.