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Transport Act 2000

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Changes over time for: Cross Heading: Stamp duty land tax

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Point in time view as at 27/04/2017.

Changes to legislation:

Transport Act 2000, Cross Heading: Stamp duty land tax is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1Stamp duty land taxU.K.

Textual Amendments

40A.(1)For the purposes of stamp duty land tax, a land transaction which is effected by, or in pursuance of a scheme under paragraph 1 of Schedule 15, paragraph 31 of Schedule 17 or paragraph 1 of Schedule 19, 21 or 25 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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