Part IV Miscellaneous and General
Stamp duty and stamp duty reserve tax
142 Stamp duty: housing action trusts.
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
In section 107 of the M1Finance Act 1981 (sales at a discount by local authorities etc.) after paragraph (f) of subsection (3) there shall be inserted—
“(ff)
a housing action trust established under Part III of the Housing Act 1988;”