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The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003

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Regional Development Agencies Act 1998

27.  After section 39 of the Regional Development Agencies Act 1998(1) insert—

Stamp duty land tax

39A.(1) For the purposes of stamp duty land tax, a land transaction effected by or in pursuance of a transfer scheme 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;

“transfer scheme” has the meaning given in section 39 above..

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