# Finance Act 2003, Paragraph 4


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.

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