Paragraph 31 I1

Paragraph 2 of Schedule 3 (stamp duty land tax: transactions exempt from charge) is amended as follows.

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

After sub-paragraph (2) insert—

“(2A)

A “relevant housing provider” means—

(a)

a non-profit registered provider of social housing, or

(b)

a registered social landlord.”