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Contents

Legislation

Finance Act 2001

Crossheading Stamp duty and stamp duty reserve tax

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Section 92 Stamp duty: exemption for land in disadvantaged areas
Section 92A Restriction of exemption in the case of residential property etc
Section 92B Meaning of “residential property”
Section 93 SDRT: unit trust schemes and individual pension accounts
Section 94 SDRT: open-ended investment companies and individual pension accounts
Section 95 Exemptions in relation to ... share incentive plans

Stamp duty and stamp duty reserve tax
Meaning of “residential property”

Section 92B | Meaning of “residential property”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 92-92B repealed (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 7(1) (with Sch. 39 paras. 7(3), 11-13)