{
  "url": "https://openlegislation.uk/finance-act-2003/section-65A",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-65A.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/65A",
  "kind": "section",
  "number": "65A",
  "heading": "Seeding relief",
  "text": "(1) Schedule 7A provides for relief from stamp duty land tax.\n(2) In that Schedule—\n(a) Part 1 makes provision for relief for property authorised investment funds (PAIF seeding relief), and\n(b) Part 2 makes provision for relief for co-ownership authorised contractual schemes and Reserved Investor Funds (Contractual Schemes) (co-ownership scheme seeding relief).\n(3) Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return, and must be accompanied by a notice to HMRC referring to the claim.\n(4) In the case of a claim for PAIF seeding relief, the notice must confirm that the purchaser is—\n(a) a property AIF as defined in paragraph 2(2) of Schedule 7A, or\n(b) a company treated as a property AIF by virtue of paragraph 2(5) of Schedule 7A (equivalent EEA funds).\n(5) In the case of a claim for co-ownership scheme seeding relief, the notice must confirm that the purchaser is—\n(a) a co-ownership authorised contractual scheme or a Reserved Investor Fund (Contractual Scheme) as defined in section 102A(8), or\n(b) an entity treated as a co-ownership authorised contractual scheme by virtue of section 102A(7) (equivalent EEA schemes).\n(6) The notice must be in such form, and contain such further information, as HMRC may require.\n(7) Co-ownership scheme seeding relief may not be claimed where the purchaser is a Reserved Investor Fund (Contractual Scheme) if the scheme—\n(a) has previously claimed such relief, and\n(b) following that claim ceased, at any time, to be a Reserved Investor Fund (Contractual Scheme).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 65A inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 65A(2)(b) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(b) (with reg. 63)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 65A(5) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(c)(i) (with reg. 63)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 65A(5)(a) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(c)(ii) (with reg. 63)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 65A(7) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(d) (with reg. 63)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 65A heading substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 58(2)(a) (with reg. 63)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/65A",
    "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."
  }
}