http://www.legislation.gov.uk/ukpga/2003/14/section/73CAFinance Act 2003An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-05-01Expert Participation2026-05-01
Finance Act 2003s. 87(3)(a)(ia)The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003Sch. para. 3(4)(a)reg. 1Finance Act 2003Sch. 12 para. 3(2)(aa)Bankruptcy and Diligence etc. (Scotland) Act 2007Sch. 5 para. 32s. 223s. 227(3)art. 3(2)(3)art. 4Finance Act 2003Sch. 12 para. 1ATribunals, Courts and Enforcement Act 2007Sch. 13 para. 147(2)s. 89s. 148(5)art. 2(1)(b)Finance Act 2003Sch. 12 para. 1AFinance Act 2008Sch. 43 para. 9s. 129(4)art. 2Finance Act 2003s. 57(3)Finance Act 2011Sch. 22 para. 4Finance Act 2003Sch. 17A para. 10(1)(f)(fa)Leasehold and Freehold Reform Act 2024Sch. 9 para. 12(b)s. 124(3)Finance Act 2003specified provision(s)The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019Rheoliadau Deddf Diddymu’r Hawl i Brynu a Hawliau Cysylltiedig (Cymru) 2018 (Diwygiadau Canlyniadol a Darpariaethau Arbed) 2019reg. 5Finance Act 2003s. 61(2)(aa)Planning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 332(a)(ii)Sch. 5 Pt. 1s. 5(2)
Part 4Stamp duty land tax<Emphasis>Reliefs</Emphasis>Sections 71A to 73: first-time buyers73CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d) S. 73CA repealed (15.3.2018) by Finance Act 2018 (c. 3), s. 41(6)(b)Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))Pt. 4 modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 28, 30 (with reg. 63)Pt. 4 applied (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 29(2)(5) (with reg. 63)