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Paragraph 34A F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

For the purposes of stamp duty land tax, a land transaction effected by or in pursuance of a scheme under paragraph 33 is exempt from charge.

(2)

Relief under this paragraph 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.

Annotations

Textual amendments

F1

Sch. 14 para. 34A and heading inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 2, Sch. para. 29