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"On 23/01/2025", the "Her Majesty’s Revenue and Customs (HMRC)" issued an update regarding "Check if you can claim relief from Stamp Duty Land Tax in a Freeport or Investment Zone special tax site in England". The updated information provides details on who can claim relief, how much relief can be claimed, and how to make a claim, including the control period for using the land or buildings in a qualifying way.
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