{
  "url": "https://openlegislation.uk/friendly-societies-act-1974/section-105A",
  "json_url": "https://openlegislation.uk/friendly-societies-act-1974/section-105A.json",
  "legislation": "ukpga/1974/46",
  "legislation_title": "Friendly Societies Act 1974",
  "legislation_url": "https://openlegislation.uk/friendly-societies-act-1974",
  "path": "section/105A",
  "kind": "section",
  "number": "105A",
  "heading": "Exemption from stamp duty land tax",
  "text": "(1) A land transaction effected by or in consequence of—\n(a) an amalgamation together of two or more registered societies under section 82; or\n(b) a transfer of engagements under that section,\nis exempt from charge for the purposes of stamp duty land tax.\n(2) Relief under this section must be claimed in a land transaction return or an amendment of such a return.\n(3) In this section—\n“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;\n“land transaction return” has the meaning given by section 76(1) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 105A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1974/46/section/105A",
    "retrieved_at": "2026-10-29T10:43:06.632065+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}