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23. In Schedule 2 to the Health Authorities Act 1995(1) after sub-paragraph (2) of paragraph 5 of insert—
“(2A) For the purposes of stamp duty land tax a land transaction effected by virtue of paragraph 2(2) is exempt from charge.
(2B) Relief under sub-paragraph (2A) must be claimed in a land transaction return or an amendment of such a return.
(2C) In this paragraph—
“land transaction” has the meaning given in section 43(1) of the Finance Act 2003;
“land transaction return” has the meaning given by section 76(1) of that Act.”.
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