# Finance Act 2003, Paragraph 5FA


Paragraph 3 does not apply to a chargeable transaction so far as its subject-matter consists of a higher threshold interest that is acquired by a company on a day on which the company is a qualifying housing co-operative for the purposes of section 150(3A) of the Finance Act 2013 (relief from ATED).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/4A/paragraph/5FA (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5FA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.