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SCHEDULES

SCHEDULE 2U.K.Transfer schemes

Stamp dutyU.K.

Stamp duty land taxU.K.

[F15A.(1)For the purposes of stamp duty land tax, a land transaction effected by, or for the purposes of, or for purposes connected with, a transfer scheme is exempt from charge.

(2)Relief under this paragraph must be claimed in a land transaction return or an amendment of such a return.

(3)In this paragraph—