Part 4 U.K. Stamp duty land tax

Reliefs U.K.

57 Disadvantaged areas relief U.K.

(1) Schedule 6 provides for relief in the case of transactions relating to land in a disadvantaged area.

(2) In that Schedule—

• Part 1 defines “disadvantaged area”,

• Part 2 relates to transactions where the land to which the transaction relates is wholly situated in a disadvantaged area,

• Part 3 relates to transactions where the land to which the transaction relates is partly situated in a disadvantaged area, and

• Part 4 contains supplementary provisions.

Commencement Information

I1 Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)