Stamp duty land taxU.K.
This section has no associated Explanatory Notes
[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—
“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.]
Textual Amendments
F1 Sch. 2 para. 5A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 33