General guidance on FA03/SCH4/PARA17

Partial relief from Stamp Duty Land Tax is given by FA03/SCH4/PARA17 for certain arrangements involving public or educational bodies, qualifying bodies. Qualifying bodies are defined in FA03/SCH4/PARA17(2).

The relief is available for arrangements where

there is a transfer, or the grant or assignment of a lease, of land, (‘the main transfer’), by a qualifying body A to a non-qualifying body B

in whole or in part consideration of the main transfer there is a grant by B to A of a lease or under-lease of the whole, or substantially the whole, of that land, (‘the leaseback’)

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