Finance Act 2003 (c. 14)

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

“Major interest” U.K.

8 U.K. The main subject-matter of a transaction is not a major interest for the purposes of this Schedule if it is a term of years absolute which has less than 21 years to run at the beginning of the day after the effective date of the transaction.]