Related Commentary  Related HMRC Manuals

71(A1)  A land transaction under which the purchaser is a profit-making registered provider of social housing is exempt from charge if the transaction is funded with the assistance of a public subsidy.

71(1)  A land transaction under which the purchaser is a relevant housing provider is exempt from charge if–

(a)the relevant housing provider is controlled by its tenants,

(b)the vendor is a qualifying body, or

(c)the transaction is funded with the assistance of a public subsidy.

71(1A)  In this section “relevant housing provider” means–

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