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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Acquisition by bodies established for national purposes


Relief from Stamp Duty Land Tax is available for any land transaction entered into by the bodies listed below


  • the Historic Buildings and Monuments Commission for England
  • the National Endowment for Science, Technology and the Arts
  • the Trustees for the British Museum
  • the Trustees of the National Heritage Memorial Fund
  • the Trustees of the Natural History Museum