C1C2Part 4Stamp duty land tax
Annotations:
Modifications etc. (not altering text)
C2
Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.
Reliefs
62I1Group relief and reconstruction or acquisition relief
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.
Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)