Stamp Duty Land Tax (Temporary Relief) Act 2020

July 21, 2020

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<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-1-a"><num>(a)</num><content><p>beginning with 8 July 2020, and</p></content></level>

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<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-5"><num>(5)</num><content><p>Part 4 of the Finance Act 2003 has effect as if section 57B and Schedule 6ZA (which concern relief for first-time buyers) were omitted (and, accordingly, Schedule 9 is to have effect as i

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<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-6-b"><num>(b)</num><content><p>the contract concerned is completed by a conveyance after that period ends,</p></content></level>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-7"><num>(7)</num><content><p>Section 44(10) of the Finance Act 2003 applies for the purposes of subsection (6).</p></content></subsection>

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<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2"><num>2</num><heading>Short title</heading><content><p>This Act may be cited as the Stamp Duty Land Tax (Temporary Relief) Act 2020.</p></content></section>