Stamp Duty Land Tax relief for Freeports
This tax information and impact note is about a Stamp Duty Land Tax relief for Freeports.
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Linked documents
- Policy Paper Stamp Duty Land Tax relief for Freeports
▤ Verbatim text from source document
This measure introduces Stamp Duty Land Tax (SDLT) relief for purchases of land and buildings within a Freeport tax site, subject to a ‘control period’ of up to 3 years and the land being acquired and used in a ‘qualifying manner’.