SCHEDULES

SCHEDULE 9Amendments of enactments: Part 2

31Finance Act 2003 (c. 14)

1

Paragraph 2 of Schedule 3 (stamp duty land tax: transactions exempt from charge) is amended as follows.

2

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

3

After sub-paragraph (2) insert—

2A

A “relevant housing provider” means—

a

a non-profit registered provider of social housing, or

b

a registered social landlord.