Schedule 6A Relief for certain acquisitions of residential propertyF1
United Kingdom
- 1Acquisition by house-building company from individual acquiring new dwelling
- 2Acquisition by property trader from individual acquiring new dwelling
- 3Acquisition by property trader from personal representatives
- 4Acquisition by property trader from individual where chain of transactions breaks down
- 5Acquisition by employer in case of relocation of employment
- 6Acquisition by property trader in case of relocation of employment
- 7Meaning of “dwelling”, “new dwelling” and “the permitted area”
- 8Meaning of “property trader” and “principal”
- 9Meaning of “refurbishment” and “the permitted amount”
- 10Connected companies etc
- 11Withdrawal of relief under this Schedule
Annotations
Textual amendments
- F1
Sch. 6A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 17(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14)