This section has no associated Explanatory Notes
30(1)No transfer in accordance with a scheme made under section 1(2) is to give rise to any liability to stamp duty land tax.E+W+S
(2)Relief under this paragraph must be claimed in a land transaction return or in an amendment of a land transaction return.
(3)In sub-paragraph (2) “land transaction return” has the meaning given by section 76(1) of the Finance Act 2003 (c. 14).
Commencement Information
I1Sch. 10 para. 30 in force at 8.6.2005 for specified purposes by S.I. 2005/1444, art. 2(1), Sch. 1
I2Sch. 10 para. 30 in force at 24.7.2005 in so far as not already in force by S.I. 2005/1909, art. 2, Sch.