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Finance Act 2003

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Changes over time for: Cross Heading: Eligibility for relief: linked transactions within paragraph 1(6)

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Changes to legislation:

Finance Act 2003, Cross Heading: Eligibility for relief: linked transactions within paragraph 1(6) is up to date with all changes known to be in force on or before 29 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1Eligibility for relief: linked transactions within paragraph 1(6)U.K.

Textual Amendments

F1Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)

2(1)Where a land transaction (“the main transaction”) is eligible for relief under paragraph 1 (or would be if it were a chargeable transaction), relief may also be claimed for any chargeable transaction that is linked to the main transaction.U.K.

(2)But relief may not be claimed under this paragraph for a chargeable transaction if the purchaser, or (if more than one) any of the purchasers in relation to the transaction is not a purchaser in relation to the main transaction.]

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