SCHEDULES
F1SCHEDULE 6CStamp duty land tax: relief for F8special tax sites
Words in Sch. 6C heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(e)
PART 5Power to change when relief is available
12Power to change the cases in which relief is available
1
The Treasury may by regulations—
F4b
make other provision about the availability of relief under this Schedule, including provision—
i
adding, removing or altering, or otherwise about, conditions that must be met in order for relief to be available,
ii
about the withdrawal of relief, or
iii
about returns where relief is withdrawn.
2
Regulations under this paragraph may not remove the requirement for land to be situated in a F7special tax site.
3
Regulations under this paragraph may, among other things—
a
make provision by reference to the land, the land transaction, the purchaser or connected persons;
b
impose conditions relating to accounts or other records;
c
impose other conditions requiring a person to take steps specified in the regulations.
4
Regulations under this paragraph—
a
may amend, repeal or otherwise modify provisions of this Schedule, and
b
where made in reliance on F5sub-paragraph (1)(b) of this paragraph or on section 114(6)(c), may amend, repeal or otherwise modify other provisions of this Act.
F25
The power to make regulations under this paragraph may be exercised only in relation to transactions with an effective date that is on or after the date on which the regulations come into force.
Sch. 6C inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 8