# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Paragraph 25: Broadcasting Act 1996


(1) In Schedule 7 of the Broadcasting Act 1996, paragraph 25 is amended as follows.
(2) For the heading substitute “Stamp duty and stamp duty land tax”.
(3) After sub-paragraph (1) insert—
“(1A) A land transaction which is effected by a restructuring scheme, or effected in accordance with, or in pursuance of an obligation imposed by a restructuring scheme is exempt from charge for the purposes of stamp duty land tax.
(1B) Relief under sub-paragraph (1A) must be claimed in a land transaction return or an amendment of such a return.”.
(4) In sub-paragraph (4), after “In this paragraph—” insert—
““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/25 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.