S. 76A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 13

http://www.legislation.gov.uk/ukpga/1986/31/section/76A/2021-07-29Airports Act 1986An Act to provide for the dissolution of the British Airports Authority and the vesting of its property, rights and liabilities in a company nominated by the Secretary of State; to provide for the reorganisation of other airport undertakings in the public sector; to provide for the regulation of the use of airports and for the imposition of economic controls at certain airports; to make other amendments of the law relating to airports; to make provision with respect to the control of capital expenditure by local authority airport undertakings; and for connected purposes.1986-07-08texttext/xmlenStatute Law Database2024-05-17Expert Participation2021-07-29Part VI Miscellaneous and Supplementary Supplementary
76A.Stamp duty land tax(1)

A land transaction which—

(a)

is effected by or in pursuance of a scheme under section 15, or

(b)

is entered into in pursuance of Schedule 4 to the Transport Act 1968 as it applies in relation to any such scheme by virtue of section 75(3),

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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<ref eId="cymmhk022-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/31/section/76A">S. 76A</ref>
inserted (1.12.2003) by
<ref eId="cymmhk022-00007" href="http://www.legislation.gov.uk/id/uksi/2003/2867">The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867)</ref>
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<ref eId="cymmhk022-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2867/schedule/paragraph/13">Sch. para. 13</ref>
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76A.
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