47 Exchanges
Finance Act 2003 (2003 c 14) | Legislation

47 Ìý·¡³æ³¦³ó²¹²Ô²µ±ð²õ

(1)     Where a land transaction is entered into by the purchaser (alone or jointly) wholly or partly in consideration of another land transaction being entered into by him (alone or jointly) as vendor, this Part applies in relation to each transaction

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