# Finance Act 2009, Paragraph 6

Extent: E+W+S+N.I.

(1) This paragraph applies if—
(a) the first transaction relates to an interest in land in England ... or Northern Ireland, and
(b) each of conditions A to C is met before the end of the period of 30 days beginning with the effective date of that transaction.
(2) Where this paragraph applies the first transaction is exempt from charge to stamp duty land tax.
(3) Where the interest in the land is replaced as the bond asset by an interest in other land, this paragraph is subject to paragraph 18.
(4) This paragraph is also subject to paragraph 20.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-61/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.