{
  "url": "https://openlegislation.uk/finance-act-2003-section-66-prescribed-transactions-order-2005/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2003-section-66-prescribed-transactions-order-2005/article-2.json",
  "legislation": "uksi/2005/645",
  "legislation_title": "The Finance Act 2003, Section 66 (Prescribed Transactions) Order 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2003-section-66-prescribed-transactions-order-2005",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Prescribed transactions",
  "text": "Any land transaction is exempt from stamp duty land tax if —\n(a) it is effected under section 38 of the Energy Act 2004 (nuclear transfer schemes), and\n(b) either the purchaser or the vendor is a public body.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 20."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 66(4) of the Finance Act 2003. Subsection (1) of that section exempts land transactions where both the purchaser and the vendor are public bodies."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/645/article/2",
    "retrieved_at": "2026-10-29T05:04:32.990284+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."
}