Textual Amendments
F1Sch. 6C inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 8
F2Words in Sch. 6C heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(e)
Textual Amendments
F3Words in Sch. 6C substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(b)
[F42For the purposes of this Schedule, transaction land is “qualifying land” if, on the effective date of the transaction—
(a)it is situated in a special tax site, and
(b)the purchaser intends it to be used exclusively in a qualifying manner.]
Textual Amendments
F4Sch. 6C para. 2 and cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(a)