SCHEDULES
SCHEDULE 9Amendments of enactments: Part 2
Finance Act 2003 (c. 14)
I131
1
Paragraph 2 of Schedule 3 (stamp duty land tax: transactions exempt from charge) is amended as follows.
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.