SCHEDULES

[F1 SCHEDULE 6ZA U.K.Relief for first-time buyers

Textual Amendments

F1 Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)

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 3 U.K.Interpretation

“Relevant consideration” U.K.

7 U.K.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.]