6SIn the case of a land transaction giving effect to a partition or division of a chargeable interest to which persons are jointly entitled, the share of the interest held by the buyer immediately before the partition or division does not count as chargeable consideration.
Commencement Information
I1 Sch. 2 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2