30(1)No transfer in accordance with a scheme made under section 1(2) is to give rise to any liability to stamp duty land tax.
(2)Relief under this paragraph must be claimed in a land transaction return or in an amendment of a land transaction return.
(3)In sub-paragraph (2) “land transaction return” has the meaning given by section 76(1) of the Finance Act 2003 (c. 14).