Part 5SDLT, stamp duty and SDRT

Other reliefs etc

76SDLT: exchanges

1

In section 47(1) of FA 2003 (exchanges), insert at the end “ (and they are not linked transactions within the meaning of section 108) ”.

2

In section 108 of that Act (linked transactions), insert at the end—

4

This section is subject to section 47(1).

3

The amendments made by this section have effect in relation to a set of land transactions if the effective date of any of them is on or after the day on which this Act is passed.