# Finance Act 2021, Section 115: Relief from stamp duty land tax for freeport tax sites


Schedule 23 provides for relief under Part 4 of FA 2003 in the case of transactions relating to land in a freeport tax site.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/115 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.