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Airports Act 1986

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Status:

Point in time view as at 29/07/2021.

Changes to legislation:

Airports Act 1986, Section 76A is up to date with all changes known to be in force on or before 06 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F176A.Stamp duty land taxU.K.

(1)A land transaction which—

(a)is effected by or in pursuance of a scheme under section 15, or

(b)is entered into in pursuance of Schedule 4 to the Transport Act 1968 as it applies in relation to any such scheme by virtue of section 75(3),

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.]

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