93 Zero-carbon homes
Finance Act 2008 (2008 c 9) | Legislation

Part 5 Stamp Taxes

Stamp duty land tax

93  Zero-carbon homes

(1)     Sections 58B and 58C of FA 2003 (relief from SDLT on first acquisition of zero-carbon homes) are amended as follows.

(2)     In section 58B, for subsection (2) substitute—

“(2)     For the purposes of this section—

(a)

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