{
  "url": "https://openlegislation.uk/chevening-estate-act-1959/section-2A",
  "json_url": "https://openlegislation.uk/chevening-estate-act-1959/section-2A.json",
  "legislation": "ukpga/Eliz2/7-8/49",
  "legislation_title": "Chevening Estate Act 1959",
  "legislation_url": "https://openlegislation.uk/chevening-estate-act-1959",
  "path": "section/2A",
  "kind": "section",
  "number": "2A",
  "heading": "Stamp duty land tax",
  "text": "(1) A land transaction—\n(a) entered into by the Board; and\n(b) in respect of which stamp duty land tax, if payable, would be payable out of moneys held upon the trusts of the trust instrument,\nis exempt from charge for the purposes of stamp duty land tax.\n(2) Relief under this section must be claimed in a land transaction return or an amendment of such a return.\n(3) In this section—\n“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;\n“land transaction return” has the meaning given by section 76(1) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 2A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/7-8/49/section/2A",
    "retrieved_at": "2026-10-29T11:11:53.842845+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}