Stamp Duties Consolidation Act 1999 section 83F

Repayment of stamp duty on cost rental dwellings

Section 83F provided for a repayment of stamp duty where a residential unit that had been charged at the higher 10 per cent rate was subsequently designated as a cost rental dwelling under the Affordable Housing Act 2021. Section 83F was repealed by section 68(1)(b) of the Finance Act 2022.

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