Valid from 18/10/2017
Valid from 01/04/2018
Shared ownership lease: grant not linked with staircasing transactions etc.E+W
7E+WFor the purpose of determining the amount of tax chargeable on the grant of a shared ownership lease of a dwelling, the grant is to be treated as if it is not linked to—
(a)any acquisition of an interest in the dwelling to which paragraph 6 applies, or
(b)a transfer of the reversion to the tenant under the terms of the lease.