S. 53A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 26

http://www.legislation.gov.uk/ukpga/1997/44/section/53AEducation Act 1997An Act to amend the law relating to education in schools and further education in England and Wales; to make provision for the supervision of the awarding of external academic and vocational qualifications in England, Wales and Northern Ireland; and for connected purposes.1997-03-21texttext/xmlenStatute Law Database2024-10-22Expert Participation2024-09-01Part VIII Miscellaneous and general General provisions
53AStamp duty land tax1

For the purposes of stamp duty land tax, a land transaction effected by virtue of section 30 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.

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<p>
S. 53A inserted (1.12.2003) by
<ref 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>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2867/regulation/1">reg. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2867/schedule/paragraph/26">Sch. para. 26</ref>
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<part eId="part-VIII" period="#period2">
<num>Part VIII</num>
<heading> Miscellaneous and general</heading>
<hcontainer name="crossheading" eId="part-VIII-crossheading-general-provisions" period="#period2">
<heading> General provisions</heading>
<section eId="section-53A" period="#period1">
<num>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214">53A</ins>
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<heading>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214 first">
<noteRef href="#key-05ccc86aec92912e64c5246f35c86655" marker="F1" class="commentary attribute F"/>
Stamp duty land tax
</ins>
</heading>
<subsection eId="section-53A-1">
<num>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214">1</ins>
</num>
<content>
<p>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214">For the purposes of stamp duty land tax, a land transaction effected by virtue of section 30 is exempt from charge.</ins>
</p>
</content>
</subsection>
<subsection eId="section-53A-2">
<num>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214">2</ins>
</num>
<content>
<p>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214">Relief under this section must be claimed in a land transaction return or an amendment of such a return.</ins>
</p>
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</subsection>
<subsection eId="section-53A-3">
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<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214">3</ins>
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<p>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214">In this paragraph—</ins>
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<p>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214">“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;</ins>
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<item>
<p>
<ins class="key-05ccc86aec92912e64c5246f35c86655-1495197461214 last">“land transaction return” has the meaning given by section 76(1) of that Act.</ins>
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