Anti-avoidance provisions apply1 where:
(1) one person (V) disposes of a chargeable interest, and another person (P) acquires either it or a chargeable interest deriving from it2;
(2) a number of transactions (including the disposal and acquisition) are involved in connection with the disposal and acquisition (the 'scheme transactions')3; and
(3) the sum of the amounts of stamp duty land tax payable in respect of the scheme transactions is less than the amount that would be payable on a notional land transaction effecting the acquisition of V's chargeable interest by P on its disposal by V4.
Where the conditions set
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