Paragraph 30 I1I2
(1)
No transfer in accordance with a scheme made under section 1(2) is to give rise to any liability to stamp duty land tax.
(2)
Relief under this paragraph must be claimed in a land transaction return or in an amendment of a land transaction return.
(3)
In sub-paragraph (2) “land transaction return” has the meaning given by section 76(1) of the Finance Act 2003 (c. 14).
Annotations
Commencement
- I1
Sch. 10 para. 30 in force at 8.6.2005 for specified purposes by S.I. 2005/1444, art. 2(1), Sch. 1
- I2
Sch. 10 para. 30 in force at 24.7.2005 in so far as not already in force by S.I. 2005/1909, art. 2, Sch.