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Education Act 1997

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Changes over time for: Section 53A

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Point in time view as at 01/04/2010.

Changes to legislation:

Education Act 1997, Section 53A is up to date with all changes known to be in force on or before 03 November 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

[F153A.Stamp duty land taxE+W+N.I.

(1)For the purposes of stamp duty land tax, a land transaction effected by virtue of section 30 is exempt from charge.

(2)Relief under this section 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.]

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