Section 33 Stamp duty land taxF1

A land transaction effected in pursuance of a grant under section 32 above 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.