Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Stamp Duties Consolidation Act 1999 section 83A
Transfers of site to child
Section 83A provided an exemption from stamp duty for the transfer of a site by a parent to a child, where the site was intended for the construction of the child's only or main residence and met certain value and area limits.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.