SCHEDULES

[F1 SCHEDULE 6ZA U.K. Relief for first-time buyers

Textual Amendments

F1 Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)

PART 1 U.K. Eligibility for relief

Eligibility for relief: linked transactions within paragraph 1(6) U.K.

2 (1) Where a land transaction (“the main transaction”) is eligible for relief under paragraph 1 (or would be if it were a chargeable transaction), relief may also be claimed for any chargeable transaction that is linked to the main transaction. U.K.

(2) But relief may not be claimed under this paragraph for a chargeable transaction if the purchaser, or (if more than one) any of the purchasers in relation to the transaction is not a purchaser in relation to the main transaction.]