1 Reduced rates of SDLT on residential property for [an initial temporary] period
Stamp Duty Land Tax (Temporary Relief) Act 2020 (2020 c 15) | Legislation

1  Reduced rates of SDLT on residential property for [an initial temporary] period

(1)     This section makes modifications of Part 4 of the Finance Act 2003 in relation to any land transaction the effective date of which falls in the period (“the [initial temporary] relief period”)—

(a)     beginning with 8 July 2020, and

(b)     ending with [30 June 2021].

(2)     Section 55(1B) (amount of stamp duty land tax chargeable: general) has effect as if for Table A there were substituted—

“TABLE A: RESIDENTIAL

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