Section 12DA Stamp duty land taxF1
Scotland
(1)
A land transaction effected by virtue of an order under section 12D(1) 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—
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“ land transaction ” has the meaning given by section 43(1) of the Finance Act 2003;
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“ land transaction return ” has the meaning given by section 76(1) of that Act.
Annotations
Textual amendments
- F1
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S. 12DA inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 2, Sch. para. 9(2)
Notes on Part I
Modifications
- C1
Pt. 1 applied (7.12.2019) by The Public Health Scotland Order 2019 (S.S.I. 2019/336), art. 1(2), sch. 1 Pt. 1 (with art. 4(4)(5))