SCHEDULES
SCHEDULE 6Stamp duty land tax: disadvantaged areas relief
Part 3Land partly situated in a disadvantaged area
Introduction
7
1
This Part of this Schedule applies to a land transaction if
F1a
the subject matter of the transaction is a chargeable interest in relation to land that is partly in a disadvantaged area and partly outside such an areaF2, and
b
the land situated in a disadvantaged area is wholly or partly residential property.
2
References in this Part to the consideration attributable to land situated in a disadvantaged area and to land not so situated (or to the rent or annual rent so attributable) are to the consideration (or rent or annual rent) so attributable on a just and reasonable apportionment.