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
I1Sch. 9 para. 31 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)