# Access to Justice Act 1999, Paragraph 34A


(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.

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Source: https://www.legislation.gov.uk/ukpga/1999/22/schedule/14/paragraph/34A (the official version)
Page: https://openlegislation.uk/access-to-justice-act-1999/schedule-14/paragraph-34A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.