36. Stamp Duty Land Tax (Relief for First-Time Buyers)

– in the House of Commons at 6:48 pm on 28 November 2017.

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(1) Part 4 of the Finance Act 2003 (stamp duty land tax) is amended as follows.

(2) After section 57A insert—

“57B First-time buyers

(1) Schedule 6ZA provides relief for first-time buyers.

(2) Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.”

(3) After Schedule 6 insert—