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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8

For SDLT purposes the purchaser under a shared ownership trust is the person or persons who under the terms of the trust have exclusive use of the trust property, not the social landlord or any other beneficiary of the trust.