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Access to Justice Act 1999
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- UK Public General Acts
- 1999 c. 22
- SCHEDULE 14
- Part V
- Transfer schemes: stamp duty...
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Changes over time for: Cross Heading: Transfer schemes: stamp duty land tax
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- 01/12/2003- Amendment
- 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.
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[F1Transfer schemes: stamp duty land taxU.K.
Textual Amendments
F1Sch. 14 para. 34A and heading inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 2, Sch. para. 29
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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