Stamp Duty Land Tax (Temporary Relief) Act 2020
Act of Parliament | |
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Long title | An Act to make provision to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property. |
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Citation | 2020 c. 15 |
Introduced by | Rishi Sunak (Commons) Lord Agnew of Oulton (Lords) |
Dates | |
Royal assent | 22 July 2020 |
Commencement | 22 July 2020 |
Other legislation | |
Amends | Finance 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Text of statute as originally enacted | |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[]
- ^ "Stamp Duty Land Tax (Temporary Relief) Act 2020 — UK Parliament". services.parliament.uk. Retrieved 2020-09-16.
- ^ a b "Stamp Duty Land Tax (Temporary Relief) Act 2020 : Explanatory Notes". Legislation.gov.uk. p. 3. Retrieved 16 September 2020.
- ^ "Stamp Duty Land Tax (Temporary Relief) Act 2020". Legislation.gov.uk. s 1(1). Retrieved 16 September 2020.CS1 maint: location (link)
Categories:
- United Kingdom Acts of Parliament 2020
- 2020 in British politics
- COVID-19 pandemic in England
- COVID-19 pandemic in Northern Ireland
- Economic responses to the COVID-19 pandemic
- United Kingdom law stubs
- COVID-19 pandemic stubs