Explanatory Notes

Finance Act 2012

2012 CHAPTER 14

17 July 2012

Introduction

Section 227 Schedule 39: Repeal of Miscellaneous Reliefs Etc

Details of Schedule 39

Part 1: Stamp Duty and Stamp Duty Land Tax
Transfers to registered social landlords

10.Paragraph 6 repeals section 130 of FA 2000 as well as references to that paragraph elsewhere in the Act.  That provision provides relief from stamp duty for transfers of land to registered social landlords.