Part 4Stamp duty land tax
Reliefs
57Disadvantaged areas relief
1
Schedule 6 provides for relief in the case of transactions relating to land in a disadvantaged area.
2
In that Schedule—
Part 1 defines “disadvantaged area”,
Part 2 relates to transactions where the land to which the transaction relates is wholly situated in a disadvantaged area,
Part 3 relates to transactions where the land to which the transaction relates is partly situated in a disadvantaged area, and
Part 4 contains supplementary provisions.