Other miscellaneous reliefs from stamp duty land tax are available, including relief for:
(1) the leaseback element of a sale and leaseback arrangement1;
(2) certain acquisitions of residential property by house-building companies, property traders, or employers2;
(3) new zero-carbon homes3;
(4) transfers involving multiple dwellings4;
(5) compulsory purchase for the purpose of facilitating development5;
(6) land transactions entered into for the purposes of complying with a planning obligation or modifying a planning obligation6;
(7) companies that, at the effective date of the transaction, are members of the same group ('group relief')7;
(8) a company that acquires the whole or
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