What these notes do
These Explanatory Notes relate to the Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15) which received Royal Assent on 22nd July 2020.
- These Explanatory Notes have been prepared by HM Revenue & Customs in order to assist the reader in understanding the Act. They do not form part of the Act and have not been endorsed by Parliament.
- These Explanatory Notes explain what each part of the Act will mean in practice; provide background information on the development of policy; and provide additional information on how the Act will affect existing legislation in this area.
- These Explanatory Notes might best be read alongside the Act. They are not, and are not intended to be, a comprehensive description of the Act.