What does section 2 of the Stamp Duty Land Tax (Temporary Relief) Act 2023 do?

Section 2 provides the formal short title by which the Act is officially cited. It confirms the legislation is known as the Stamp Duty Land Tax (Temporary Relief) Act 2023. This is a standard administrative provision found in virtually every United Kingdom Act of Parliament and does not create any rights or obligations.

Why is the short title of an Act of Parliament important?

The short title allows the Act to be easily identified and referred to in practice. It is used in correspondence, tax returns, professional advice, other legislation, and legal documents. Without a formal citation name, referencing the Act in official or professional contexts would be impractical and potentially ambiguous.

What is the correct way to cite the Stamp Duty Land Tax (Temporary Relief) Act 2023?

The correct formal citation, as specified by section 2, is the Stamp Duty Land Tax (Temporary Relief) Act 2023. This exact name should be used when referring to the Act in advisory letters, legal documents, tax returns, and any other professional or official context requiring identification of the legislation.

Why does the short title include the words 'Temporary Relief'?

The inclusion of 'Temporary Relief' in the short title reflects the fact that the Act was introduced to provide time-limited changes to SDLT thresholds rather than permanent amendments to the stamp duty land tax regime. It signals that the relief measures contained within the Act were designed to apply for a defined period only.

Stamp Duty Land Tax (Temporary Relief) Act 2023 section 2

Short title

Section 2 provides the formal citation name by which this Act is officially known.

The Act's official citation is the Stamp Duty Land Tax (Temporary Relief) Act 2023.
This short title is used whenever the Act is referred to in other legislation or legal documents.
The short title confirms the Act received Royal Assent in 2023.
The title makes clear that the Act relates specifically to temporary relief from Stamp Duty Land Tax.

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