PART 7 General and interpretation
ADDITIONAL AMOUNT: TRANSACTIONS RELATING TO SECOND HOMES ETC.
Relief for certain acquisitions of residential property
PART 2 Acquisition by house-building company from individual acquiring new dwelling
PART 3 Acquisition by property trader from individual acquiring new dwelling
PART 4 Acquisition by property trader from individual where chain of transactions breaks down
Relief for certain acquisitions by registered social landlords
Alternative property finance relief
PART 2 Alternative property finance: arrangements relieved
Land sold to financial institution and person in common
7.Paragraphs 8 to 12 apply where arrangements are entered into...
8.The first transaction is exempt from charge if the seller...
9.The second transaction is exempt from charge if the provisions...
10.Any transfer to the person that results from the exercise...
11.The agreement mentioned in paragraph 7(c) is not to be...
12.A further transaction that is exempt from charge by virtue...
PART 3 Alternative property finance: arrangements not relieved
Restrictions on availability of relief
4.Paragraph 3 does not apply to arrangements to which paragraph...
5.Relief under this schedule is not available if the transaction...
6.Arrangements are within paragraph 5(a) if under them the seller...
7.Paragraph 5(b) does not apply to arrangements to which paragraph...
8.Relief under this schedule is not available if the transaction—...
Withdrawal of relief in certain cases involving successive transactions
Reconstruction relief and acquisition relief
4.Relief under this schedule is withdrawn, or partially withdrawn, if—...
5.A “disqualifying event” means— (a) the buyer ceasing to be...
6.Where the relevant transaction is exempt from charge by virtue...
8.Where relief is withdrawn, the amount of tax chargeable is...
9.Where relief is partially withdrawn, the amount of tax chargeable...
10.An “appropriate proportion” means an appropriate proportion having regard to—...
Relief for compliance with planning obligations
VISITING FORCES AND INTERNATIONAL MILITARY HEADQUARTERS RELIEFS
PART 3 Ordinary partnership transactions
PART 8 Application of provisions on exemptions, reliefs and notification
PART 3 Amount of tax chargeable: consideration other than rent
PART 5 Chargeable consideration: rent and consideration other than rent