Access to Justice Act 1999
29. In Schedule 14 to the Access to Justice Act 1999(1), after paragraph 34 insert—
“Transfer schemes: stamp duty land tax
34A.—(1) For the purposes of stamp duty land tax, a land transaction effected by or in pursuance of a scheme under paragraph 33 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.”.
(1)