# Finance Act 2003, Paragraph 6


In section 277 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (removal benefits and expenses: acquisition of property), in subsection (3)(e) after “stamp duty” insert “ or stamp duty land tax ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/18/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-18/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.