{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-23",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-23.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/23",
  "kind": "paragraph",
  "number": "23",
  "heading": "Health Authorities Act 1995",
  "text": "In Schedule 2 to the Health Authorities Act 1995 after sub-paragraph (2) of paragraph 5 of insert—\n“(2A) For the purposes of stamp duty land tax a land transaction effected by virtue of paragraph 2 is exempt from charge.\n(2B) Relief under sub-paragraph (2A) must be claimed in a land transaction return or an amendment of such a return.\n(2C) In this paragraph—\n“land transaction” has the meaning given in 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": "1995 c. 17."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 2 of Schedule 2 was amended by section 2(5) of, and paragraph 62 of Schedule 2 to, the National Health Service Reform and Health Care Professions Act 2002 (c. 17), and regulation 4 of, and paragraph 20 of Schedule 1 to, S.I. 2002/2469."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/23",
    "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."
}