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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: introduction FA03/SCH9/PARA7++

FA03/SCH9/PARA7++ provide special stamp duty land tax provisions for shared ownership and rent to shared ownership schemes involving shared ownership trusts, analogous to those for shared ownership leases.

Shared ownership trusts are a means of providing for shared ownership purchases of flats held in commonhold under the terms of the Commonhold and Leasehold Reform Act 2002.