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Section 62 Group relief and reconstruction or acquisition reliefI1

(1)

Schedule 7 provides for relief from stamp duty land tax.

(2)

In that Schedule—

  • Part 1 makes provision for group relief,

  • Part 2 makes provision for reconstruction and acquisition reliefs.

(3)

Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.

Annotations

Commencement

I1

Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)