43 Repayment to first-time buyers in cases of shared ownership
Finance Act 2019 (2019 c 1) | Legislation

43  Repayment to first-time buyers in cases of shared ownership

(1)     Until 29 October 2019, a claim for the repayment of tax may be made in respect of a land transaction within subsection (2) or (3).

(2)     A transaction is within this subsection if the amount of tax chargeable in respect of the transaction would have been less had the amendment made by section 42(3) been in force from the effective date of the transaction.

(3)

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