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18 June 2010
Financial institutions can claim relief for first-time buyers
For the period 25 March 2010 to 24 March 2012 inclusive, the threshold for qualifying first-time buyers of residential property is £250,000.
Financial institutions can claim the stamp duty land tax (SDLT) relief for first-time buyers using alternative finance schemes.
To claim the relief, enter relief code 32 in the SDLT return.
