Section 53A Stamp duty land taxF1

For the purposes of stamp duty land tax, a land transaction effected by virtue of section 30 is exempt from charge.

Relief under this section must be claimed in a land transaction return or an amendment of such a return.

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.