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

Criminal Justice and Court Services Act 2000

30.  In section 19 of the Criminal Justice and Court Services Act 2000(1), after subsection (4) insert—

“(5) For the purposes of stamp duty land tax, a land transaction effected by virtue of this section, under which the purchaser is the Service, is exempt from charge.

(6) Relief under subsection (5) must be claimed in a land transaction return or an amendment of such a return.

(7) 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;

“purchaser” has the same meaning as in Part 4 of that Act.”.

(1)

2000 c. 43.