# Learning and Skills Act 2000, Section 94A: Stamp duty land tax


(1) For the purposes of stamp duty land tax, a land transaction effected by a scheme under section 92 or 93 is exempt from charge.
(2) Relief under this section must be claimed in a land transaction return or an amendment of such a return.
(3) 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.

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Source: https://www.legislation.gov.uk/ukpga/2000/21/section/94A (the official version)
Page: https://openlegislation.uk/learning-and-skills-act-2000/section-94A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.