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Access to Justice Act 1999

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Changes over time for: Cross Heading: Transfer schemes: stamp duty land tax

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Point in time view as at 01/10/2009.

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There are currently no known outstanding effects for the Access to Justice Act 1999, Cross Heading: Transfer schemes: stamp duty land tax. Help about Changes to Legislation

[F1Transfer schemes: stamp duty land taxU.K.

34A(1)For the purposes of stamp duty land tax, a land transaction effected by or in pursuance of a scheme under paragraph 33 is exempt from charge.U.K.

(2)Relief under this paragraph 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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