This tax information and impact note applies to the Homes and Communities Agency (HCA) acquiring land under the Housing and Regeneration Act 2008 (HRA 2008).
The measure will ensure that transfers to the HCA under specific provisions of the HRA 2008 will qualify for relief from Stamp Duty Land Tax. The measure will have effect on and after 26 May 2016. Please read The Finance Act 2003, Section 66 (Prescribed Statutory Provisions) Order 2016 (SI 2016/558) for more information.
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