SCHEDULES

F1SCHEDULE 6CStamp duty land tax: relief for F3special tax sites

Annotations:
Amendments (Textual)
F3

Words in Sch. 6C heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(e)

PART 3Withdrawal of relief

10Disposal of interest in part of F2qualifying land during control period

1

This paragraph applies where the purchaser ceases to hold a chargeable interest in part of the F2qualifying land during the control period.

2

The references in paragraphs 8 and 9 to the F2qualifying land are to be treated as references only to the part of the F2qualifying land in relation to which the purchaser still holds a chargeable interest (whether the chargeable interest acquired in the land transaction in respect of which relief was allowed under Part 2 of this Schedule or another chargeable interest).