Notwithstanding that a residential property of the type referred to in section 6 is sold at any time in the period beginning on 1 January 2013 and ending on 31 October 2021, the property shall not be a relevant residential property in relation to any liability date occurring in the period following the first sale of the property and ending on 31 October 2021.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 22 July 2021 - onwards