[1A Further period for reduced rates of SDLT on residential property]
Stamp Duty Land Tax (Temporary Relief) Act 2020 (2020 c 15) | Legislation

[1A  Further period for reduced rates of SDLT on residential property]

[(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 further temporary relief period”)—

(a)     beginning with 1 July 2021, and

(b)     ending with 30 September 2021.

(2)     Section 55(1B) (amount of stamp duty land tax chargeable: general) has effect as if for

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