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 3Withdrawal of relief

9The control period

1

In this Schedule, “the control period”, in relation to a land transaction, means the shorter of—

a

the period of three years beginning with the effective date of that transaction, and

b

the period beginning with the effective date of that transaction and ending with the effective date of the final transaction.

2

For the purposes of this paragraph, a land transaction is “the final transaction” if, immediately after the effective date of the transaction, neither the purchaser nor a connected person holds a chargeable interest in the F2qualifying land (whether as a result of that transaction alone or as a result of that transaction and other land transactions).