76 Exceptional circumstances preventing disposal of interest in three year period
Finance Act 2020 (2020 c 14) | Legislation

Stamp duty land tax

76  Exceptional circumstances preventing disposal of interest in three year period

(1)     In FA 2003, Schedule 4ZA (stamp duty land tax: higher rates for additional dwellings etc) is amended as follows.

(2)     In paragraph 3 (single dwelling transactions)—

(a)     in sub-paragraph (7)(b) for “the period of three years beginning with the day after the effective date of the transaction concerned” substitute “a permitted period”;

(b)     after sub-paragraph (7) insert—

“(7A)     For the purposes of sub-paragraph (7)(b), the permitted periods are—

(a)

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