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 1F2qualifying land

Annotations:
Amendments (Textual)
F2

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

F42F4Qualifying land

For 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.