This section has no associated Explanatory Notes
9SWhere a dwelling (“the old dwelling”) is acquired by a property trader from an individual (whether alone or with other individuals), the acquisition is exempt from charge if the qualifying conditions are met.
Commencement Information
I1 Sch. 4 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2