Part V Miscellaneous and general

Transfers: further provision

94AF1Stamp duty land tax

1

For the purposes of stamp duty land tax, a land transaction effected by a scheme under section 92 or 93 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 section—

  • “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.