# National Health Service (Scotland) Act 1978, Section 12DA: Stamp duty land tax

Extent: S

(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—
“ 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/1978/29/section/12DA (the official version)
Page: https://openlegislation.uk/national-health-service-scotland-act-1978/section-12DA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.