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This Order exempts from the charge to stamp duty land tax, land transactions which are effected under either section 51 or 53A (schemes to transfer property to the Homes and Communities Agency or the Welsh Ministers) of the Housing and Regeneration Act 2008 (c.17) if either the purchaser or the vendor is a public body within the meaning of section 66 of the Finance Act 2003 (c.14).
A Tax Information and Impact Note covering this instrument will be published on the website at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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