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HMRC internal manual

Stamp Duty Land Tax Manual

Application

Registered social landlords

The grant of a lease of a dwelling by a registered social landlord is an exempttransaction provided it is executed in accordance with the conditions contained inFA03/SCH3/PARA2

See SDLTM00540.

Certain acquisitions by a registered social landlord are eligible for relief as set out atFA03/S71. See SDLTM27500.