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Finance Act 2003

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Changes over time for: Paragraph 6

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Point in time view as at 01/01/2013.

Changes to legislation:

Finance Act 2003, Paragraph 6 is up to date with all changes known to be in force on or before 24 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

6U.K.In 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 purchaser immediately before the partition or division does not count as chargeable consideration.

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