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Part 1 Eligibility for reliefF1

  1. Eligibility for relief
  2. Eligibility for relief: linked transactions within paragraph 1(6)
  3. Eligibility for relief: alternative finance arrangements
  4. Eligibility for relief: acquisition of new lease on bare trust

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