Stamp Duty Land Tax
(Temporary Relief) Act 2020
Act of Parliament
Parliament of the United Kingdom
Long titleAn Act to make provision to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property.
Citation2020 c. 15
Introduced byRishi Sunak (Commons)
Lord Agnew of Oulton (Lords)
Dates
Royal assent22 July 2020
Commencement22 July 2020
Other legislation
AmendsFinance Act 2003
Status: Current legislation
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended

The Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15) an act of the Parliament of the United Kingdom that temporarily reduces stamp duty in response to the COVID-19 pandemic[1] in England and Northern Ireland.[2] Separate provisions have been made in Scotland by the Scottish Parliament, and in Wales by the Welsh Assembly.[2]

The act temporarily modifies the Finance Act 2003 to reduce the rate of Stamp Duty Land Tax during the period 8 July 2020 to 31 March 2021.[3]

References

  1. ^ "Stamp Duty Land Tax (Temporary Relief) Act 2020 — UK Parliament". services.parliament.uk. Retrieved 16 September 2020.
  2. ^ a b "Stamp Duty Land Tax (Temporary Relief) Act 2020 : Explanatory Notes". Legislation.gov.uk. p. 3. Retrieved 16 September 2020.
  3. ^ "Stamp Duty Land Tax (Temporary Relief) Act 2020". Legislation.gov.uk. s 1(1). Retrieved 16 September 2020.((cite web)): CS1 maint: location (link)


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