The Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008
These Regulations amend the Stamp Duty Land Tax (Zero-Carbon Home Relief) Regulations 2007 (S.I. 2007/3437) (the “principal Regulations”),which provide relief from stamp duty land tax on the first acquisition of a dwelling which is a zero-carbon home in accordance with sections 58B and 58C of the Finance Act 2003 (c.14).