# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Paragraph 23: Health Authorities Act 1995


In Schedule 2 to the Health Authorities Act 1995 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 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.”.

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Source: https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/23 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.