{
  "url": "https://openlegislation.uk/communications-act-2003/schedule-2/paragraph-5A",
  "json_url": "https://openlegislation.uk/communications-act-2003/schedule-2/paragraph-5A.json",
  "legislation": "ukpga/2003/21",
  "legislation_title": "Communications Act 2003",
  "legislation_url": "https://openlegislation.uk/communications-act-2003",
  "path": "schedule/2/paragraph/5A",
  "kind": "paragraph",
  "number": "5A",
  "heading": "Stamp duty land tax",
  "text": "(1) For the purposes of stamp duty land tax, a land transaction effected by, or for the purposes of, or for purposes connected with, a transfer scheme is exempt from charge.\n(2) Relief under this paragraph must be claimed in a land transaction return or an amendment of such a return.\n(3) In this paragraph—\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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 para. 5A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 33"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/21/schedule/2/paragraph/5A",
    "retrieved_at": "2026-10-29T09:18:16.154105+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."
}