# Finance Act 2003, Paragraph 6: Other relief


(1) This paragraph applies to a land transaction if the proportion of the chargeable consideration for the transaction that is attributable to qualifying land (“the relevant proportion”) is less than 90% but at least 10%.
(2) The tax chargeable in respect of the transaction is reduced by the relevant proportion.

---
Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/6C/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.