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The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007

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Linked transactions including the first acquisition of a zero-carbon home

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9.  Where the first acquisition of one or more zero-carbon homes is one of a number of linked transactions —

(a)section 55(4) of the Finance Act 2003(1) shall not apply to that acquisition for the purpose of these Regulations; but

(b)that acquisition shall continue to form part of the set of transactions for other purposes.

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