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 3 U.K.Withdrawal of relief

The control period U.K.

9 (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 [F3 qualifying land] (whether as a result of that transaction alone or as a result of that transaction and other land transactions).]

Textual Amendments

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