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The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 3437
- Regulation 9
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Linked transactions including the first acquisition of a zero-carbon home
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9. Where the first acquisition of one or more zero-carbon homes is one of a number of linked transactions —
(a)section 55(4) of the Finance Act 2003(1) shall not apply to that acquisition for the purpose of these Regulations; but
(b)that acquisition shall continue to form part of the set of transactions for other purposes.
(1)
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