http://www.legislation.gov.uk/ukpga/1986/31/section/76AAirports 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 Participation2024-01-01 Part VI Miscellaneous and Supplementary Supplementary<Addition ChangeId="key-1886970a22d9d1ad3cd7a46ae1837041-1525943406771" CommentaryRef="key-1886970a22d9d1ad3cd7a46ae1837041">Stamp duty land tax</Addition>76A1A land transaction which—ais effected by or in pursuance of a scheme under section 15, orbis 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.2Relief under this section must be claimed in a land transaction return or an amendment of such a return.3In 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.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
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1986/31/section/76A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1986/31/section/76A/3" id="section-76A-3">
<Pnumber>
<Addition ChangeId="key-1886970a22d9d1ad3cd7a46ae1837041-1525943406771" CommentaryRef="key-1886970a22d9d1ad3cd7a46ae1837041">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-1886970a22d9d1ad3cd7a46ae1837041-1525943406771" CommentaryRef="key-1886970a22d9d1ad3cd7a46ae1837041">In this section—</Addition>
</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-1886970a22d9d1ad3cd7a46ae1837041-1525943406771" CommentaryRef="key-1886970a22d9d1ad3cd7a46ae1837041">“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-1886970a22d9d1ad3cd7a46ae1837041-1525943406771" CommentaryRef="key-1886970a22d9d1ad3cd7a46ae1837041">“land transaction return” has the meaning given by section 76(1) of that Act.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-1886970a22d9d1ad3cd7a46ae1837041" Type="F">
<Para>
<Text>
<CitationSubRef id="cymmhk022-00006" SectionRef="section-76A" URI="http://www.legislation.gov.uk/id/ukpga/1986/31/section/76A">S. 76A</CitationSubRef>
inserted (1.12.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2867" id="cymmhk022-00007" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2867" Title="The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003">The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867)</Citation>
,
<CitationSubRef id="cymmhk022-00008" CitationRef="cymmhk022-00007" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2003/2867/regulation/1">reg. 1</CitationSubRef>
,
<CitationSubRef id="cymmhk022-00009" CitationRef="cymmhk022-00007" SectionRef="schedule-paragraph-13" URI="http://www.legislation.gov.uk/id/uksi/2003/2867/schedule/paragraph/13" Operative="true">Sch. para. 13</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>