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Part 3 Supplementary provisionsF1

United Kingdom

  1. Further provision in connection with paragraph 3(6) and (7)
  2. Spouses and civil partners purchasing alone
  3. Spouses and civil partners purchasing from one another
  4. Property adjustment on divorce, dissolution of civil partnership etc
  5. Settlements and bare trusts
  6. Partnerships
  7. Alternative finance arrangements
  8. Major interests in dwellings inherited jointly
  9. Dwellings outside England, ... and Northern Ireland
  10. What counts as a dwelling
  11. Power to modify this Schedule

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)