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Further and Higher Education Act 1992

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Changes over time for: Section 88A

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Version Superseded: 26/05/2015

Status:

Point in time view as at 31/12/2013. This version of this provision has been superseded. Help about Status

Changes to legislation:

Further and Higher Education Act 1992, Section 88A 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

[F188A.Stamp duty land taxU.K.

(1)A land transaction effected under or by virtue of section 25, [F227B, 27C] , 32, [F333P] or 34 of this Act 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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