Paragraph 7 F1
In this Schedule “relevant consideration” means—
(a)
in the case of a transaction that is not one of a number of linked transactions, the chargeable consideration for the transaction, and
(b)
in the case of a transaction that is one of a number of linked transactions, the total of the chargeable consideration for all those transactions.
Annotations
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)
Notes on Schedule 6ZA
Modifications
- C1
Sch. 6ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1