Draft legislation 鈥� Stamp Duty Land Tax on purchases by Public Bodies (accessible version)
Published 6 March 2024
漏 Crown copyright 2024
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1. 1. Purchases by public bodies not to be subject to special 15% rate of SDLT
(1) In paragraph 3 of Schedule 4A to FA 2003 (application of the higher rate of 15% to transactions where purchaser is a company etc)鈥�
(a) in sub-paragraph (3)(a) and (b), after 鈥渃ompany鈥� insert 鈥渂ut is not a public body鈥�, and
(b) in sub-paragraph (4), at the end insert 鈥渁nd, for the purposes of that sub-paragraph, whether a person is a public body is to be determined in accordance with section 66鈥�.
(2) The amendments made by this section have effect in relation to land transactions the effective date of which falls on or after 6 March 2024.