# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Paragraph 28: School Standards and Framework Act 1998


After section 79 of the School Standards and Framework Act 1998 insert—
“Stamp duty land tax
79A. (1) For the purposes of stamp duty land tax, a land transaction entered into by virtue of any of the provisions mentioned in section 79(1) is exempt from charge.
(2) Relief under this section must be claimed in a land transaction return or an amendment of such a return.
(3) 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/28 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.