SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 1Stamp duty and stamp duty land tax

Leases granted by registered social landlords

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In Part 5 of FA 2003 (stamp duty), the following provisions are repealed—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