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Education Act 1997
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Education Act 1997, Section 53A is up to date with all changes known to be in force on or before 27 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.
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- s. 24(2)(ga) inserted by 2008 c. 25 s. 161(3)(b) (This amendment not applied to legislation.gov.uk. S. 161(3)(4)(11)-(13) repealed (1.4.2010 for E., 1.11.2010 for W.) without ever being in force by 2009 c. 22, Sch. 16 Pt. 4; S.I. 2010/1151, art. 2, Sch. 1; S.I. 2010/2413, art. 2)
- s. 24(2B)-(2D) inserted by 2008 c. 25 s. 9 (This amendment not applied to legislation.gov.uk. S. 9 repealed (31.5.2013) without ever being in force by 2009 c. 22 Sch. 16 Pt. 4; S.I. 2013/975, art. 2(c))
- s. 26A(1) (1A) substituted for s. 26A(1) by 2008 c. 25 s. 161(11) (This amendment not applied to legislation.gov.uk. S. 161(3)(4)(11)-(13) repealed (1.4.2010 for E., 1.11.2010 for W.) without ever being in force by 2009 c. 22, Sch. 16 Pt. 4; S.I. 2010/1151, art. 2, Sch. 1; S.I. 2010/2413, art. 2)
- s. 26A(4) (5) inserted by 2008 c. 25 s. 161(13) (This amendment not applied to legislation.gov.uk. S. 161(3)(4)(11)-(13) repealed (1.4.2010 for E., 1.11.2010 for W.) without ever being in force by 2009 c. 22, Sch. 16 Pt. 4; S.I. 2010/1151, art. 2, Sch. 1; S.I. 2010/2413, art. 2)
- s. 38(2B) inserted by 2022 asc 1 Sch. 4 para. 9(3)(b)
- s. 39(1)(b)(c) substituted for s. 39(1)(b) by 2022 asc 1 Sch. 4 para. 9(4)(b)
- s. 43(2ZA) (2ZB) inserted by 2009 c. 22 s. 250(2) (This amendment not applied to legislation.gov.uk. S. 250 omitted (1.9.2012) by virtue of 2011 c. 21, s. 29(9)(d); S.I. 2012/1087, art. 3)
[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.]
Textual Amendments
F1S. 53A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 26
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