87 Temporary period for reduced rates on residential property
Finance Act 2021 (2021 c 26) | Legislation

Stamp duty land tax

87  Temporary period for reduced rates on residential property

(1)     The Stamp Duty Land Tax (Temporary Relief) Act 2020 is amended as follows.

(2)     In section 1 (reduced rates of SDLT on residential property for a temporary period)—

(a)     in subsection (1)(b) (which specifies the end of that temporary period), for “31 March 2021” substitute “30 June 2021”,

(b)     in subsections (1) and (6)(a), for “temporary” substitute “initial temporary”, and

(c)     in the heading, for “a temporary” substitute “an initial temporary”.

(3)     After that section insert—

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