SCHEDULES
F1SCHEDULE 6CStamp duty land tax: relief for F4special tax sites
Annotations:
Amendments (Textual)
F4
Words in Sch. 6C heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(e)
PART 2The relief
7Attributing chargeable consideration to land
1
For the purposes of this Schedule, the consideration attributable to F2qualifying land must be determined on a just and reasonable basis.
Sch. 6C inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 8