Part XI Miscellaneous and Supplementary and Conveyancing Services
Miscellaneous and supplementary
109AF1Exemptions from stamp duty land tax
1
A land transaction effected by or in consequence of—
a
an amalgamation of two or more building societies under section 93; or
b
a transfer of engagements between building societies under section 94,
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.