# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Paragraph 21: Museums and Galleries Act 1992


After section 8 of the Museums and Galleries Act 1992 insert—
“Stamp duty land tax
8A. (1) This section applies to a land transaction by which land occupied wholly or partly for the purposes of an institution specified in column 1 of Schedule 6 to this Act is transferred by the Secretary of State to the body specified in relation to that institution in column 2 of that Schedule.
(2) For the purposes of stamp duty land tax, the land transaction is exempt from charge.
(3) Relief under this section must be claimed in a land transaction return or an amendment of such a return.
(4) In this section——
“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;
“land transaction return” has the meaning given by section 76(1) of that Act.”.

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Source: https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/21 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.