Part IIE+W New framework for maintained schools

Chapter VIIE+W Miscellaneous and supplemental

Stamp dutyE+W

[F179A.Stamp duty land taxE+W

(1)For the purposes of stamp duty land tax, a land transaction entered into by virtue of any of the provisions mentioned in section 79(1) 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 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.]

Textual Amendments