Section 57B First-time buyers
(1)
F1Schedule 6ZA provides relief for first-time buyers.
(2)
Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.
Annotations
Textual amendments
- F1
S. 57B inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(2)