SCHEDULE Amendments to enactments

PART 1 Acts of Parliament

26 Education Act 1997
After section 53 of the Education Act 1997 insert—

“53A Stamp duty land tax
1 For the purposes of stamp duty land tax, a land transaction effected by virtue of section 30 is exempt from charge.
2 Relief under this section 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.”

.
1997 c. 44.