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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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83D. Repayment of stamp duty where land used for residential development.

(1)

(a) In this section -

"appropriate part", in relation to land, means the whole or, as the case may be, the part of the land to which the relevant residential development, the subject of a claim for repayment under this section, relates;

"building control authority" has the meaning given to it by section 2 of the Building Control Act 1990;

"completion certificate" means a Certificate of Compliance (within the meaning of article 5 of the Regulations of 1997) -

(a) submitted on completion to a building control authority, and

(b) the particulars of which are entered by that authority on the register maintained under Part IV of the Regulations of 1997,

in accordance with article 20F of those Regulations;

"commencement notice" means -

(a) a commencement notice within the meaning of article 8, or

(b) a 7 day notice (within the meaning of article 5 of the Regulations of 1997) required under article 20A of the Regulations of 1997,

that is acknowledged by a building control authority in acco

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