Statute
Section 4B — Finance Act 2008: Shared ownership lease: grant not linked with staircasing transactions etc
Text of the provision Official document
Shared ownership lease: grant not linked with staircasing transactions etc 4B 1 For the purpose of determining the rate of tax chargeable on the grant of a shared ownership lease of a dwelling, the grant shall be treated as if it were not linked to—
a any acquisition of an interest in the dwelling to which paragraph 4A applies, or b a transfer of the reversion to the lessee or lessees under the terms of the lease.
2 In this paragraph “ shared ownership lease ” has the same meaning as in paragraph 4A.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →