Section 68 Charities reliefI1
(1)
Schedule 8 provides for relief from stamp duty land tax for acquisitions by charities.
(2)
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)