Article 2 Prescribed Statutory Provisions

A land transaction is exempt from charge to stamp duty land tax if—

(a)

it is effected under either section 51 or 53A of the Housing and Regeneration Act 2008^f1, and

(b)

either the purchaser or the vendor is a public body.

Annotations

f1: 2008 c. 17. Section 51(3A) was inserted by section 31(3) of the Infrastructure Act 2015 (c. 7) and section 53A was inserted by section 31(1) and (2) of the same Act.