{
  "url": "https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-30",
  "json_url": "https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-30.json",
  "legislation": "ukpga/2005/14",
  "legislation_title": "Railways Act 2005",
  "legislation_url": "https://openlegislation.uk/railways-act-2005",
  "path": "schedule/10/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "(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.\n(2) Relief under this paragraph must be claimed in a land transaction return or in an amendment of a land transaction return.\n(3) In sub-paragraph (2) “land transaction return” has the meaning given by section 76(1) of the Finance Act 2003 (c. 14).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 30 in force at 8.6.2005 for specified purposes by S.I. 2005/1444, art. 2(1), Sch. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/30",
    "retrieved_at": "2026-10-29T09:16:06.853495+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}