Draft legislation 바카라 사이트� Stamp Duty Land Tax exemption (accessible version)
Published 6 March 2024
漏 Crown copyright 2024
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1. Exemption from SDLT: registered providers of social housing etc
(1) Section 71 of FA 2003 (certain acquisitions by registered social landlord) is amended as follows
(2) In the heading, for 바카라 사이트渞egistered social landlord바카라 사이트� substitute 바카라 사이트渞egistered providers of social housing etc바카라 사이트�.
(3) In subsection (1), for paragraph (a) substitute바카라 사이트�
바카라 사이트�(a)聽 the purchaser is a non-profit registered provider of social housing controlled by its tenants,바카라 사이트�.
(4) In subsection (1A)바카라 사이트�
(a) for paragraph (b) substitute바카라 사이트�
바카라 사이트�(b) a housing association registered in the register maintained under Article 14 of the Housing (Northern Ireland) Order 1992 (S.I. 1992/1725 (N.I. 15)), or
(c) an English local authority that is a registered provider of social housing.바카라 사이트�, and
(b) omit the 바카라 사이트渙r바카라 사이트� after paragraph (a).
(5) In subsection (2) for 바카라 사이트渞elevant housing provider바카라 사이트�, in each place it occurs, substitute 바카라 사이트渘on-profit registered provider of social housing바카라 사이트�.
(6) In subsection (3)바카라 사이트�
(a) omit paragraphs (b) and (e) to (g);
(b) for paragraph (h) substitute바카라 사이트�
바카라 사이트�(h) the Department for Communities in Northern Ireland, or바카라 사이트�.
(7) In subsection (4) omit paragraphs (b) and (d) (but not the 바카라 사이트渙r바카라 사이트� after paragraph (d)).
(8) In subsection (5)바카라 사이트�
(a) after 바카라 사이트渕eans바카라 사이트� insert 바카라 사이트�바카라 사이트�
(a) any amount that is receipts of the disposal of social housing, provided the purchaser is entitled to use the amount for the purpose of the provision of social housing, or
(b) 바카라 사이트�, and
(b) in paragraph (b) (which is a result of the previous amendment) omit the words from 바카라 사이트渨ithin바카라 사이트� to the end.
(9) After subsection (5) insert바카라 사이트�
바카라 사이트�(6) In subsection (5) 바카라 사이트渟ocial housing바카라 사이트� has the meaning it has in Part 2 of the Housing and Regeneration Act 2008 (see, in particular, section 68 of that Act).
(7)聽In this section 바카라 사이트淓nglish local authority바카라 사이트� means 바카라 사이트�
(a) principal council within the meaning of the Local 바카라 사이트 Act 1972, or
(b) the Common Council of the City of London.바카라 사이트�
(10) In section 121 of FA 2003 (minor definitions) omit the definition of 바카라 사이트渞egistered social landlord바카라 사이트�.
(11) In section 122 of FA 2003 (index of defined expressions) omit the entry for 바카라 사이트渞egistered social landlord바카라 사이트�.
(12) The amendments made by this section have effect in relation to land transactions the effective date of which falls on or after 6 March 2024.
(13) In consequence of those amendments, in section 150 of FA 2013 (annual tax on enveloped dwellings: relief for providers of social housing etc)바카라 사이트�
(a) in subsection (2)(a)바카라 사이트�
(i) for 바카라 사이트渞elevant바카라 사이트� substitute 바카라 사이트渜ualifying바카라 사이트�, and
(ii) omit the words from 바카라 사이트�(that바카라 사이트� to 바카라 사이트渓andlord)바카라 사이트�;
(b) in subsection (3), for 바카라 사이트渞elevant바카라 사이트�, in each place it occurs, substitute 바카라 사이트渜ualifying바카라 사이트�;
(c) for paragraphs (a) to (c) in subsection (4) substitute바카라 사이트�
바카라 사이트�(a) subsection (2) of section 71 of FA 2003 applies in relation to a reference to a qualifying housing provider controlled by its tenants as it applies to a reference in that section to a non-profit registered provider of social housing controlled by its tenants;
(b) 바카라 사이트渜ualifying body바카라 사이트� means바카라 사이트�
(i) anything described as a qualifying body in subsection (3) of that section,
(ii) the Scottish Ministers,
(iii) a council constituted under section 2 of the Local 바카라 사이트 etc. (Scotland) Act 1994, or
(iv) Scottish Homes;
(c) 바카라 사이트減ublic subsidy바카라 사이트� means바카라 사이트�
(i) anything that is a public subsidy for the purposes of section 71 of FA 2003, and for the purposes of this section the reference in subsection (5)(a) of that section to 바카라 사이트渢he purchaser바카라 사이트� is to be treated as a reference to P or the qualifying housing provider (as the case may be);
(ii) any grant or other financial assistance under section 18 of the Housing Act 1996 (c. 52) (social housing grants);
(iii) any grant or other financial assistance under section 2 of the Housing (Scotland) Act 1988 (c. 43) (general functions of the Scottish Ministers);
(d) 바카라 사이트渜ualifying housing provider바카라 사이트� means바카라 사이트�
(i) a relevant housing provider (within the meaning of section 71 of FA 2003),
(ii) a body registered as a social landlord in a register maintained under section 1(1) of the Housing Act 1996 (Welsh registered social landlords), or
(iii) a body registered under section 20(1) of the Housing (Scotland) Act 2010 (asp 17) (Scottish registered social landlords).바카라 사이트�
(14) Subsection (13) is to be treated as having come into force on 6 March 2024.