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.