29E+WThe Finance Act 2003 is amended as follows.
Commencement Information
I1Sch. 9 para. 29 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
30(1)Section 71 (certain acquisitions by registered social landlord exempt from charge to stamp duty land tax) is amended as follows.E+W
(2)In subsections (1), (2) and (3) for “registered social landlord”, wherever appearing, substitute “ relevant housing provider ”.
(3)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.”
Commencement Information
I2Sch. 9 para. 30 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
31(1)Paragraph 2 of Schedule 3 (stamp duty land tax: transactions exempt from charge) is amended as follows.E+W
(2)In sub-paragraphs (1) and (2) for “registered social landlord” and “landlord”, wherever appearing, substitute “ relevant housing provider ”.
(3)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.”
Commencement Information
I3Sch. 9 para. 31 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
32(1)Schedule 9 (stamp duty land tax: right to buy, shared ownership leases etc.) is amended as follows.E+W
(2)In paragraph 1(3)—
(a)for “The Housing Corporation” substitute “ The Regulator of Social Housing ”, and
(b)after “The Northern Ireland Housing Executive” insert— “ A non-profit registered provider of social housing ”.
(3)In paragraph 1(5) after “social landlord” insert “ or registered provider of social housing ”.
(4)After paragraph 1(5) insert—
“(6)A grant under section 19 of the Housing and Regeneration Act 2008 which—
(a)is made by virtue of section 35 of that Act, or
(b)is otherwise made to a relevant provider of social housing (within the meaning of section 35 of that Act) in respect of discounts given by the provider on disposals of dwellings to tenants,
does not count as part of the chargeable consideration for a right to buy transaction to which the vendor is a relevant provider of social housing.”
Commencement Information
I4Sch. 9 para. 32 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)