68 SDLT: alternative property finance relief
Finance Act 2015 (2015 c 11) | Legislation

Stamp Duty Land Tax

68  SDLT: alternative property finance relief

(1)     FA 2003 is amended as follows.

(2)     In section 73BA (meaning of “financial institution”), after subsection (2) insert—

“(3)     In sections 71A, 73AB and 73B, “financial institution” also includes a person with permission under

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