# Metropolitan Commons Act 1866, Section 33: Stamp duty land tax


(1) 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.
(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/Vict/29-30/122/section/33 (the official version)
Page: https://openlegislation.uk/metropolitan-commons-act-1866/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.