Part VIII U.K. Miscellaneous and general

General provisions E+W+N.I.

[F1 53A. Stamp duty land tax E+W+N.I.

(1) 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.]

Textual Amendments

F1 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