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.