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
69I1Acquisition by bodies established for national purposes
A land transaction is exempt from charge if the purchaser is any of the following—
a
the Historic Buildings and Monuments Commission for England;
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
the Trustees of the British Museum;
d
the Trustees of the National Heritage Memorial Fund;
e
the Trustees of the Natural History Museum.
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)