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Finance Act 2007

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Finance Act 2007, Section 76 is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

76SDLT: exchangesU.K.

(1)In section 47(1) of FA 2003 (exchanges), insert at the end “ (and they are not linked transactions within the meaning of section 108) ”.

(2)In section 108 of that Act (linked transactions), insert at the end—

(4)This section is subject to section 47(1).

(3)The amendments made by this section have effect in relation to a set of land transactions if the effective date of any of them is on or after the day on which this Act is passed.

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