SCHEDULES
C1F1SCHEDULE 6ZARelief for first-time buyers
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 6ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1
PART 3Interpretation
“Relevant consideration”
7
In this Schedule “relevant consideration” means—
a
in the case of a transaction that is not one of a number of linked transactions, the chargeable consideration for the transaction, and
b
in the case of a transaction that is one of a number of linked transactions, the total of the chargeable consideration for all those transactions.
Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)