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30. In section 19 of the Criminal Justice and Court Services Act 2000(1), after subsection (4) insert—
“(5) For the purposes of stamp duty land tax, a land transaction effected by virtue of this section, under which the purchaser is the Service, is exempt from charge.
(6) Relief under subsection (5) must be claimed in a land transaction return or an amendment of such a return.
(7) In this section—
“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;
“purchaser” has the same meaning as in Part 4 of that Act.”.
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