{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-14.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/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Building Societies Act 1986",
  "text": "After section 109 of the Building Societies Act 1986 insert—\n“Exemptions from stamp duty land tax\n109A. (1) A land transaction effected by or in consequence of—\n(a) an amalgamation of two or more building societies under section 93; or\n(b) a transfer of engagements between building societies under section 94,\nis exempt from charge for the purposes of stamp duty land tax.\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“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;\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": "1986 c. 53."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 93 has been amended by paragraph 41 of Schedule 7 to the Building Societies Act 1997 and paragraph 177 in Part II of Schedule 3 to S.I. 2001/2617."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 94 has been amended by paragraph 42 of Schedule 7 to the Building Societies Act 1997 and paragraph 178 in Part II of Schedule 3 to S.I. 2001/2617."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/14",
    "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."
}