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 83D
Repayment of stamp duty where land used for residential development
Section 83D allows a partial repayment of the stamp duty paid on the purchase of non-residential land where that land is subsequently developed for residential use, subject to conditions on commencement, completion and the proportion of the site occupied by housing.
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.