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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Alternative property finance

Land sold to financial institution and re-sold to individual: The second transactionFA03/S73(3)

Relief from stamp duty land tax may be claimed on the second transaction, the re-saleof the property by the financial institution to the individual, if all the requirementsrelating to the first transaction are complied with. See SDLTM28120.

This includes payment of any stamp duty land tax due on the first transaction. There areno other requirements to obtaining the relief on the second transaction.