Paragraph 3A F1
In determining who is the purchaser for the purposes of paragraphs 1(4) and 2(2), paragraph 3 of Schedule 16 is to have effect as if sub-paragraphs (2) and (3) (trustee of bare trust granted a lease treated as purchaser of the whole of the interest acquired) were omitted.
Annotations
Textual amendments
- F1
Sch. 6ZA para. 3A and cross-heading inserted (with effect in accordance with s. 8(4) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 8(2)
Notes on Schedule 6ZA
Textual amendments
- F1
Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)
Modifications
- C1
Sch. 6ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1
Notes on Part 1
Textual amendments
- F1
Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)