Learning and Skills Act 2000

Transfers: further provision E+W

94 Stamp duty. E+W

(1) A transfer effected by virtue of section 89 F1 ... is not to give rise to liability to stamp duty.

(2) Stamp duty is not to be chargeable on a scheme made under [F2 section 92].

Textual Amendments

F1 Words in s. 94(1) omitted (1.4.2006) by virtue of National Council for Education and Training for Wales (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3238), art. 1(1), Sch. 1 para. 70(a) (with art. 7)

F2 Words in s. 94(2) substituted (1.4.2007) by Education and Inspections Act 2006 (c. 40), s. 188(3), Sch. 14 para. 59; S.I. 2007/935, art. 5(gg)

[F3 94A. Stamp duty land tax E+W

(1) For the purposes of stamp duty land tax, a land transaction effected by a scheme under section 92 or 93 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

F3 S. 94A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 31

95 Contracts of employment. E+W

(1) This section applies if rights and liabilities under a contract of employment are transferred by virtue of—

(a) section 89 F4 ... or

(b) a scheme under [F5 section 92].

(2) Anything done by or in relation to the transferor in respect of the employee before the day on which the transfer takes effect is to be treated on and after that day as done by or in relation to the transferee.

(3) For the purposes of Part XI of the M1 Employment Rights Act 1996 (redundancy payments etc) the employee is not to be regarded as having been dismissed by virtue of the transfer.

(4) For the purposes of that Act the employee’s period of employment with the transferor is to count as a period of employment with the transferee, and the change of employment is not to break the continuity of the period of employment.

(5) The preceding provisions do not prejudice any right of the employee to terminate the contract of employment if a substantial change is made to his detriment in his working conditions, but no such right arises by reason only of the change in employer effected by the transfer.

(6) For the purposes of this section—

(a) the transferor is the person from whom the rights and liabilities are transferred;

(b) the transferee is the person to whom the rights and liabilities are transferred.

Textual Amendments

F4 Words in s. 95(1)(a) omitted (1.4.2006) by virtue of National Council for Education and Training for Wales (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3238), art. 1(1), Sch. 1 para. 71(a) (with art. 7)

F5 Words in s. 95(1)(b) substituted (1.4.2007) by Education and Inspections Act 2006 (c. 40), s. 188(3), Sch. 14 para. 60; S.I. 2007/935, art. 5(gg)

Commencement Information

I1 S. 95 wholly in force at 1.1.2001; s. 95 not in force at Royal Assent see s. 154; s. 95 in force (E.) at 1.9.2000 by S.I. 2000/2114, art. 2(3), Sch. Pt. III; s. 95 in force (W.) at 1.1.2001 by S.I. 2000/3230, art. 2, Sch

Marginal Citations

M1 1996 c. 18.