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.
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