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Part 5 Special rules for particular purchasers and transactionsF1

  1. 12Spouses and civil partners of UK residents
  2. 13Bare trust acquiring new lease
  3. 14Purchase by settlement if beneficiary entitled to occupy, or to income from, dwelling
  4. 15Co-ownership ... contractual schemes
  5. 16Alternative property finance
  6. 17Completion of contract previously substantially performed

Annotations

Textual amendments

F1

Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5