Paragraph 23 Health Authorities Act 1995

In Schedule 2 to the Health Authorities Act 1995^f1 after sub-paragraph (2) of paragraph 5 of insert—

“(2A)

For the purposes of stamp duty land tax a land transaction effected by virtue of paragraph 2^f2 is exempt from charge.

(2B)

Relief under sub-paragraph (2A) must be claimed in a land transaction return or an amendment of such a return.

(2C)

In this paragraph—

• “land transaction” has the meaning given in section 43(1) of the Finance Act 2003;

• “land transaction return” has the meaning given by section 76(1) of that Act.”.