SCHEDULES

[F1 SCHEDULE 6C U.K.Stamp duty land tax: relief for [F2 special tax sites]

Textual Amendments

F1 Sch. 6C inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 8

F2 Words in Sch. 6C heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(e)

PART 3 U.K.Withdrawal of relief

Disposal of interest in part of [F3 qualifying land] during control period U.K.

10 (1) This paragraph applies where the purchaser ceases to hold a chargeable interest in part of the [F3 qualifying land] during the control period.

(2) The references in paragraphs 8 and 9 to the [F3 qualifying land] are to be treated as references only to the part of the [F3 qualifying 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).]

Textual Amendments

F3 Words in Sch. 6C substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(b)