I beg to move amendment 1, page 1, line 2, leave out subsection (1) and insert—
“(1) This section makes modifications of Part 4 of the Finance Act 2003 in relation to any land transaction the effective date of which falls in the period (“the temporary relief period”)—
(a) beginning with 23 September 2022, and
(b) ending with 31 March 2025.”
This amendment provides that the relief from Stamp Duty Land Tax provided for by the Bill is only to apply until 31 March 2025.