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 1 U.K. [F3 qualifying land]]

Textual Amendments

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

[F4 Qualifying land] U.K.

[F4 2 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.]

Textual Amendments

F4 Sch. 6C para. 2 and cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(a)