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Housing and Regeneration Act 2008
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- UK Public General Acts
- 2008 c. 17
- SCHEDULE 9
- Paragraph 31
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Finance Act 2003 (c. 14)
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31(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.”
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