{
  "url": "https://openlegislation.uk/finance-act-2003/section-62",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-62.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/62",
  "kind": "section",
  "number": "62",
  "heading": "Group relief and reconstruction or acquisition relief",
  "text": "(1) Schedule 7 provides for relief from stamp duty land tax.\n(2) In that Schedule—\nPart 1 makes provision for group relief,\nPart 2 makes provision for reconstruction and acquisition reliefs.\n(3) Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/62",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}