Finance Act 2003 (c. 14)

Part 4 U.K. Stamp duty land tax

Reliefs U.K.

62 Group relief and reconstruction or acquisition relief U.K.

(1) Schedule 7 provides for relief from stamp duty land tax.

(2) In that Schedule—

• Part 1 makes provision for group relief,

• Part 2 makes provision for reconstruction and acquisition reliefs.

(3) Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.

Commencement Information

I1 Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)