Part I Organisation

Trusts

12DAF1Stamp duty land tax

1

A land transaction effected by virtue of an order under section 12D(1) is exempt from charge for the purposes of stamp duty land tax.

2

Relief under this section must be claimed in a land transaction return or an amendment of such a return.

3

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.