# Railways Act 2005, Paragraph 30


(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).

---
Source: https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/30 (the official version)
Page: https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.