This relief is intended to cover the situation where a house-building company uses an unconnected company to purchase the individual’s former dwelling, where relief would not be given under Sch. 6A, para. 1 (for which see ¶70-130) Such arrangements commonly occur where the individual is selling his or her house to move into a retirement home.

The acquisition of a dwelling (the ‘old dwelling’) by a property trader from an individual (whether alone or with other individuals), where the individual is acquiring a new dwelling from a house-building company, is exempt from charge provided the relevant conditions are satisfied (Sch. 6A, para. 2(1)).

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