# The Finance Act 2003, Section 66 (Prescribed Transactions) Order 2005, Article 2: Prescribed transactions


Any land transaction is exempt from stamp duty land tax if —
(a) it is effected under section 38 of the Energy Act 2004 (nuclear transfer schemes), and
(b) either the purchaser or the vendor is a public body.

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Source: https://www.legislation.gov.uk/uksi/2005/645/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2003-section-66-prescribed-transactions-order-2005/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.