Version Superseded: 01/04/2010
Point in time view as at 01/01/2010. This version of this provision has been superseded.
Finance Act 2003, Section 108 is up to date with all changes known to be in force on or before 07 March 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.
(1)Transactions are “linked” for the purposes of this Part if they form part of a single scheme, arrangement or series of transactions between the same vendor and purchaser or, in either case, persons connected with them.
Section 839 of the Taxes Act 1988 (connected persons) has effect for the purposes of this subsection
(2)Where there are two or more linked transactions with the same effective date, the purchaser, or all of the purchasers if there is more than one, may make a single land transaction return as if all of those transactions that are notifiable were a single notifiable transaction.
(3)Where two or more purchasers make a single return in respect of linked transactions, section 103 (joint purchasers) applies as if—
(a)the transactions in question were a single transaction, and
(b)those purchasers were purchasers acting jointly.
[F1(4)This section is subject to section 47(1).]
Textual Amendments
F1S. 108(4) inserted (with effect in accordance with s. 76(3) of the amending Act) by Finance Act 2007 (c. 11), s. 76(2)
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)
I2S. 108(1) has effect as specified by The Stamp Duty Land Tax (Appointment of the Implementation Date) Order 2003 (S.I. 2003/2899), art. 2
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