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)


Allikas: https://en.wikipedia.org/wiki/Stamp_Duty_Land_Tax_(Temporary_Relief)_Act_2020
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