Paragraph 30 I1

Section 71 (certain acquisitions by registered social landlord exempt from charge to stamp duty land tax) is amended as follows.

In subsections (1), (2) and (3) for “registered social landlord”, wherever appearing, substitute “ relevant housing provider ”.

After subsection (1) insert—

“(1A)

In this section “relevant housing provider” means—

(a)

a non-profit registered provider of social housing, or

(b)

a registered social landlord.”