# Finance Act 2003, Section 62: Group relief and reconstruction or acquisition relief


(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/62 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.