Registered social landlords
Purchases and leases of land and buildings, relief
HMRC Guidance –
SDLTM00700
;
SDLTM27500
Relief for certain acquisitions
Qualifying conditions
Legislation/Regulatory –
LBTTSA13 Sch. 6, para. 2
Stamp duty land tax
Commentary –
Quick Overview ¶63450
;
Quick Overview ¶63460
Temporary housing of homeless persons, exemption from duty