Part VI Miscellaneous and Supplementary
Supplementary
76AF1Stamp duty land tax
1
A land transaction which—
a
is effected by or in pursuance of a scheme under section 15, or
b
is entered into in pursuance of Schedule 4 to the Transport Act 1968 as it applies in relation to any such scheme by virtue of section 75(3),
is exempt from charge for the purposes of stamp duty land tax.
2
Relief under this section must be claimed in a land transaction return or an amendment of such a return.
3
In this section—
“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;
“land transaction return” has the meaning given by section 76(1) of that Act.