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Legislation

Finance Act 2021

Crossheading Stamp duty land tax

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Section 87 Temporary period for reduced rates on residential property
Section 88 Increased rates for non-resident transactions
Section 89 Relief from higher rate charge for certain housing co-operatives etc

PART 3 Other taxes
Crossheading Stamp duty land tax

Crossheading Stamp duty land tax

From legislation.gov.uk

Contents

Section 87 Temporary period for reduced rates on residential property
Section 88 Increased rates for non-resident transactions
Section 89 Relief from higher rate charge for certain housing co-operatives etc