Part 4Stamp duty land tax

Reliefs

62Group relief and reconstruction or acquisition relief

(1)

Schedule 7 provides for relief from stamp duty land tax.

(2)

In that Schedule—

  • Part 1 makes provision for group relief,

  • Part 2 makes provision for reconstruction and acquisition reliefs.

(3)

Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.