Finance Act 2003 (c. 14)

Part 4 Stamp duty land tax

Chargeable interests, chargeable transactions and chargeable consideration

49 Chargeable transactions

(1) A land transaction is a chargeable transaction if it is not a transaction that is exempt from charge.

(2) Schedule 3 provides for certain transactions to be exempt from charge.

Other transactions are exempt from charge under other provisions of this Part.