Access to Justice Act 1999

This section has no associated Explanatory Notes

[F134A(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.U.K.

(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.]

Textual Amendments