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The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003
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Water Resources Act 1991
17. In Schedule 2 to the Water Resources Act 1991(1), after paragraph 8(2) insert—
“(3) A land transaction by which property is vested in the Agency by virtue of an order or agreement under this Schedule is exempt from charge for the purposes of stamp duty land tax.
(4) Relief under sub-paragraph (3) must be claimed in a land transaction return or an amendment of such a return.
(5) 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.”.
(1)
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