# Communications Act 2003, Paragraph 5A: Stamp duty land tax

Extent: E+W+S+N.I.

(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.
(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/2003/21/schedule/2/paragraph/5A (the official version)
Page: https://openlegislation.uk/communications-act-2003/schedule-2/paragraph-5A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.