A compulsory purchase facilitating development is exempt from charge to SDLT.

‘Compulsory purchase facilitating development’, in relation to England (and also Scotland before 1 April 2015 and Wales before 1 April 2018), means the acquisition by a person of a chargeable interest in respect of which that person has made a compulsory purchase order for the purpose of facilitating development by another person. It does not matter how the acquisition is effected, so the provision applies where the acquisition is effected by agreement.

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