SCHEDULE Amendments to enactments

PART 1 Acts of Parliament

27 Regional Development Agencies Act 1998
After section 39 of the Regional Development Agencies Act 1998 insert—

“39A Stamp duty land tax
1 For the purposes of stamp duty land tax, a land transaction effected by or in pursuance of a transfer scheme is exempt from charge.
2 Relief under this section 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;
“transfer scheme” has the meaning given in section 39 above.”

.
1998 c. 45.