# Building Societies Act 1986, Section 109A: Exemptions from stamp duty land tax


(1) A land transaction effected by or in consequence of—
(a) an amalgamation of two or more building societies under section 93; or
(b) a transfer of engagements between building societies under section 94,
is exempt from charge for the purposes of stamp duty land tax.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1986/53/section/109A (the official version)
Page: https://openlegislation.uk/building-societies-act-1986/section-109A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.