# The Finance Act 2003, Section 66 (Prescribed Statutory Provisions) Order 2016, 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, and
(b) either the purchaser or the vendor is a public body.

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Source: https://www.legislation.gov.uk/uksi/2016/558/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2003-section-66-prescribed-statutory-provisions-order-2016/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.