{
  "url": "https://openlegislation.uk/finance-act-2009/section-81",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-81.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/81",
  "kind": "section",
  "number": "81",
  "heading": "Registered providers of social housing",
  "text": "(1) Part 4 of FA 2003 (stamp duty land tax) is amended as follows.\n(2) Section 71 (certain acquisitions by registered social landlord) is amended as follows.\n(3) Insert at the beginning—\n“(A1) A land transaction under which the purchaser is a profit-making registered provider of social housing is exempt from charge if the transaction is funded with the assistance of a public subsidy.”\n(4) In subsection (4), for “subsection (1)(c)” substitute “ this section ”.\n(5) Schedule 9 (right to buy etc) is amended as follows.\n(6) In paragraph 5 (shared ownership leases: “qualifying body” etc)—\n(a) in sub-paragraph (2), insert at the end—\n“(g) a registered provider of social housing that is not within paragraph (b) (subject to sub-paragraph (2A)).”, and\n(b) after that sub-paragraph insert—\n“(2A) A registered provider of social housing within sub-paragraph (2)(g) (“R”) is only a qualifying body in relation to a lease of premises if the following has been funded with the assistance of a grant or other financial assistance under section 19 of the Housing and Regeneration Act 2008—\n(a) the purchase or construction of the premises by R (or a person connected with R), or\n(b) the adaptation of the premises by R (or a person connected with R) for use as a dwelling.\n(2B) Section 839 of the Taxes Act 1988 (connected persons) has effect for the purposes of sub-paragraph (2A).”\n(7) In paragraph 7 (shared ownership trusts: introduction)—\n(a) in sub-paragraph (3), omit “(within the meaning of paragraph 5(2))”, and\n(b) insert at the end—\n“(7) In Condition 2 “qualifying body” means—\n(a) a qualifying body within the meaning of paragraph 5(2)(a) to (f), or\n(b) a registered provider of social housing within paragraph 5(2)(g) (subject to sub-paragraph (8)).\n(8) A registered provider of social housing within paragraph 5(2)(g) (“R”) is only a qualifying body in relation to a shared ownership trust if the following has been or is being funded with the assistance of a grant or other financial assistance under section 19 of the Housing and Regeneration Act 2008—\n(a) the purchase or construction of the trust property by R (or a person connected with R), or\n(b) the adaptation of the trust property by R (or a person connected with R) for use as a dwelling.\n(9) Section 839 of the Taxes Act 1988 (connected persons) has effect for the purposes of sub-paragraph (8).”\n(8) The amendments made by this section have effect in relation to transactions with an effective date on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/section/81",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}