Out of the six exceptions for major interests in land above (see ¶90-000) to cases that would otherwise be notifiable transactions in respect of major interests falling within s. 77(1)(a), the first of these is ‘an acquisition which is exempt from charge under Sch. 3 other than an acquisition which is exempt by virtue of any regulations made under Sch. 3, para. 5.’

For convenience, these several exempt acquisitions are listed below. (Further detail is included from ¶30-100).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.