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Further and Higher Education Act 1992
18. After section 88 of the Further and Higher Education Act 1992() insert—
“Stamp duty land tax
88A.—(1) A land transaction effected under or by virtue of section 25(), 27, 32() or 34() of this Act 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.”.
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