Communications Act 2003

Stamp duty land taxU.K.

This section has no associated Explanatory Notes

[F15A.(1)For the purposes of stamp duty land tax, a land transaction effected by, or for the purposes of, or for purposes connected with, a transfer scheme 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.]

Textual Amendments