Paragraph 4 F1
A chargeable transaction falls within this paragraph if—
(a)
the purchaser is not an individual,
(b)
the main subject-matter of the transaction consists of a major interest in a single dwelling, and
(c)
Conditions A and B in paragraph 3 are met.
Annotations
Textual amendments
- F1
Sch. 4ZA inserted (with effect in accordance with s. 128(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 128(3) (with s. 128(9)(10))
Notes on Schedule 4ZA
Modifications
- C1
Sch. 4ZA modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended 10.6.2021) by 2021 c. 26, s. 87(2))
- C2
Sch. 4ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1 (as amended (with effect in accordance with s. 50(3) of the amending Act) by 2025 c. 8, s. 50(2)(3) (with ss. 50(4)-(6), 52)