Revenue eBrief No. 243/20
29 December 2020
Help to Buy (HTB)
Tax and Duty Manual Part 15-01-46 - Help to Buy (HTB) - has been updated as follows:
- to reflect the extension of the enhanced HTB relief to 31 December 2021 (previously due to cease on 31 December 2020) as provided for in Finance Act 2020
- to update the examples.