# Education Act 1997, Section 53A: Stamp duty land tax


(1) For the purposes of stamp duty land tax, a land transaction effected by virtue of section 30 is exempt from charge.
(2) Relief under this section 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.

---
Source: https://www.legislation.gov.uk/ukpga/1997/44/section/53A (the official version)
Page: https://openlegislation.uk/education-act-1997/section-53A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.