SCHEDULES
SCHEDULE 14 Transitional provisions and savings
Part V Magistrates and magistrates’ courts
F1Transfer schemes: stamp duty land tax
Annotations:
Amendments (Textual)
34A
1
For the purposes of stamp duty land tax, a land transaction effected by or in pursuance of a scheme under paragraph 33 is exempt from charge.
2
Relief under this paragraph must be claimed in a land transaction return or an amendment of such a return.
3
In this paragraph—
“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.
Sch. 14 para. 34A and heading inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 2, Sch. para. 29