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73D Transfers etc—long-term leases for residential purposes
(1) No duty is chargeable under this chapter on a dutiable transaction that is a transfer or grant of a long-term lease for residential purposes.
(2) This section applies to a dutiable transaction entered into on or after 29 November 2006.
(3) Subsection (2) and this subsection expire 5 years after the day they commence.