Section 88A Stamp duty land taxF1

A land transaction effected under or by virtue of section F2... F327B, 27C, F4... F533P or 34 of this Act is exempt from charge for the purposes of stamp duty land tax.

Relief under this section must be claimed in a land transaction return or an amendment of such a return.

In this section—

• “land transaction” has the meaning given by section 43(1) of the Finance Act 2003;

• “land transaction return” has the meaning given by section 76(1) of that Act.