Section 11A Stamp duty land taxF1

(1)

A land transaction—

(a)

which is entered into under section 9 above and by which property is transferred to any such institution or body mentioned in subsection (2) of that section, or

(b)

which is entered into under subsection (4) of that section,

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.

Annotations

Textual amendments

F1: S. 11A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 10