Finance Act 2008

Housing authorities and Affordable Homes Partnership.

121.— (1) The Principal Act is amended by inserting the following section after section 106A:

“106B.— Stamp duty shall not be chargeable on any instrument giving effect to the conveyance, transfer or lease of a house, building or land by or to—

(a) a housing authority in connection with any of its functions under the Housing Acts 1966 to 2004, or

(b) the Affordable Homes Partnership established under article 4(1) of the Affordable Homes Partnership (Establishment) Order 2005 ( S.I. No. 383 of 2005 ) in connection with the services specified in article 4(2) of that order, as amended by the Affordable Homes Partnership (Establishment) Order 2005 (Amendment) Order 2007 ( S.I. No. 293 of 2007 ).”.

(2) Section 8 of the Housing (Miscellaneous Provisions) Act 1992 is repealed.

(3) This section applies to instruments executed on or after the date of the passing of this Act.