SCHEDULES

SCHEDULE 9Amendments of enactments: Part 2

Finance Act 2003 (c. 14)

I130

1

Section 71 (certain acquisitions by registered social landlord exempt from charge to stamp duty land tax) is amended as follows.

2

In subsections (1), (2) and (3) for “registered social landlord”, wherever appearing, substitute “ relevant housing provider ”.

3

After subsection (1) insert—

1A

In this section “relevant housing provider” means—

a

a non-profit registered provider of social housing, or

b

a registered social landlord.