Version Superseded: 26/05/2015
Point in time view as at 31/12/2013. This version of this provision has been superseded.
Further and Higher Education Act 1992, Section 88A is up to date with all changes known to be in force on or before 05 March 2025. 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.
(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.]
Textual Amendments
F1S. 88A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 18
F2Words in s. 88A substituted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 12 para. 39(a); S.I. 2012/924, art. 2
F3Word in s. 88A substituted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 12 para. 39(b); S.I. 2012/924, art. 2
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