FURTHER PROVISION IN CONNECTION WITH PARAGRAPH 3(6) AND (7)

Related Commentary  

8(1)  This paragraph applies where by reason of paragraph 3(7) a chargeable transaction (“the transaction concerned”) is not a higher rates transaction for the purposes of paragraph 1.

8(2)  The land transaction (“the subsequent transaction”) by reference to which the condition in paragraph 3(7)(b) is met may not be taken into account for the purposes of paragraph 3(6)(b) in determining whether any other chargeable transaction is a higher rates transaction.

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