xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
(1)A land transaction effected by or in consequence of—
(a)an amalgamation of two or more friendly societies under section 85,
(b)a transfer of the engagements of a friendly society under section 86; or
(c)a transfer of the engagements of a friendly society pursuant to a direction given by the [F2appropriate authority] under section 90,
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. 105A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 20
F2Words in s. 105A(1)(c) substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 9 para. 44 (with Sch. 12)