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Changes over time for: Paragraph 9A


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 08/02/2023.
Changes to legislation:
Finance Act 2003, Paragraph 9A is up to date with all changes known to be in force on or before 06 March 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.

Changes to Legislation
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[[9A(1)A chargeable transaction is not a higher rates transaction for the purposes of paragraph 1 if—U.K.
(a)there is only one purchaser,
(b)there is only one vendor, and
(c)on the effective date of the transaction the two of them are—
(i)married to, or civil partners of, each other, and
(ii)living together (see paragraph 9(3)).
(2)Where—
(a)there are two purchasers in relation to a chargeable transaction, and
(b)one of them (“P”) is also the vendor in relation to the transaction,
P is to be treated for the purposes of sub-paragraph (1) as not being a purchaser.
(3)Where—
(a)there are two vendors in relation to a chargeable transaction, and
(b)one of them (“V”) is also the purchaser in relation to the transaction,
V is to be treated for the purposes of sub-paragraph (1) as not being a vendor.]]
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