# Finance Act 2003, Paragraph 2


(1) Where a land transaction (“the main transaction”) is eligible for relief under paragraph 1 (or would be if it were a chargeable transaction), relief may also be claimed for any chargeable transaction that is linked to the main transaction.
(2) But relief may not be claimed under this paragraph for a chargeable transaction if the purchaser, or (if more than one) any of the purchasers in relation to the transaction is not a purchaser in relation to the main transaction.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/6ZA/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.