{
  "url": "https://openlegislation.uk/further-and-higher-education-act-1992/section-88A",
  "json_url": "https://openlegislation.uk/further-and-higher-education-act-1992/section-88A.json",
  "legislation": "ukpga/1992/13",
  "legislation_title": "Further and Higher Education Act 1992",
  "legislation_url": "https://openlegislation.uk/further-and-higher-education-act-1992",
  "path": "section/88A",
  "kind": "section",
  "number": "88A",
  "heading": "Stamp duty land tax",
  "text": "(1) A land transaction effected under or by virtue of section ... 27B, 27C, ... 33P or 34 of this Act is 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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 88A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 18"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 88A(1) omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(h), Sch. 15 para. 4(5)(h)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 88A substituted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 12 para. 39(a); S.I. 2012/924, art. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 88A(1) omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(h), Sch. 15 para. 4(5)(h)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 88A substituted (1.4.2012) by Education Act 2011 (c. 21), s. 82(3), Sch. 12 para. 39(b); S.I. 2012/924, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/13/section/88A",
    "retrieved_at": "2026-10-29T09:36:11.514536+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."
}