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.