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SDLT exemption for public bodies

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The Finance Act 2003, Section 66 (Prescribed Statutory Provisions) Order, SI 2016/558, exempts from SDLT transfers of land made on or after 26 May 2016 to the Homes and Communities Agency or the Welsh government under provisions of the Housing and Regeneration Act 2008, if either the purchaser or the vendor is a public body.

Issue: 1308
Categories: News , Stamp taxes