# Finance Act 2013, Section 196: Relief from higher rate


Schedule 40 contains provisions about relief from the higher rate of stamp duty land tax.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/section/196 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-196
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.