Purchases and leases of land and buildings, relief

Legislation/Regulatory – FA2003 s. 71 ; FA2009 s. 81(2)
HMRC Guidance – SDLTM00700 ; SDLTM27500

Relief for certain acquisitions

Qualifying conditions

Legislation/Regulatory – LBTTSA13 Sch. 6, para. 2

Stamp duty land tax

Commentary – Essential Tax Companion ¶63450 ; Essential Tax Companion ¶63460

Temporary housing of homeless persons, exemption from duty

Legislation/Regulatory – FA2003 s. 130(1), (2), (7), (8)