Explanatory note

Official URL: https://assets.publishing.service.gov.uk/media/6a5486f3c3d64d94cacab7c5/L-Day_EN_-_SDLT_LG_Pension_Scheme_Relief.odt
Attached to: Stamp Duty Land Tax — Local Government Pension Scheme Relief
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: —
Published / updated by source: —
First seen by VERADIQ: 28 Oct 2026, 07:46 UTC

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 07:46 UTC	first capture	application/vnd.oasis.opendocument.text 20.6 KB	unsupported:application/vnd.oasis.opendocument.text	`5f9893b96bc49c4678b27991ab28ae8d788e08dcd98d3bb9797ba8b6cd672444`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.