{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-11",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-11.json",
  "legislation": "uksi/2003/2867",
  "legislation_title": "The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003",
  "path": "schedule/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": "Industry Act 1980",
  "text": "After section 2 of the Industry Act 1980 insert—\n“Stamp duty land tax\n2A. (1) A land transaction—\n(a) by which property is transferred under section 2, and\n(b) which is not exempt from charge by virtue of section 66(1) of the Finance Act 2003 (transfers between public bodies in consequence of reorganisation exempt from stamp duty land tax),\nis exempt from charge.\n(2) Relief under this section must be claimed in a land transaction return or an amendment of such a return.\n(3) In this section—\n“exempt from charge” means exempt from charge under Part 4 of the Finance Act 2003;\n“land transaction” has the meaning given by section 43(1) of that Act;\n“land transaction return” has the meaning given by section 76(1) of that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1980 c. 33."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/11",
    "retrieved_at": "2026-10-29T05:45:32.646223+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."
}