Finance Act 2012

Leases granted by registered social landlords

This section has no associated Explanatory Notes

9(1)In Part 5 of FA 2003 (stamp duty), the following provisions are repealed—

(a)section 128 (exemption of certain leases granted by registered social landlords);

(b)section 129 (relief for certain leases granted before section 128 had effect);

(c)in section 130 (registered social landlords: treatment of certain leases granted between 1 January 1990 and 27 March 2000), subsections (3) to (6) and (9).

(2)In consequence of the provision made by sub-paragraph (1), in Schedule 4 to CRCA 2005, omit paragraphs 125 to 127.