This section has no associated Explanatory Notes
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
I1Sch. 9 para. 30 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)