{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Chequers Estate Act 1917",
  "text": "After section 3 of the Chequers Estate Act 1917 insert—\n“Stamp duty land tax\n3A. (1) A land transaction effected under, or in accordance with, the said recited deed is exempt from charge for the purposes of stamp duty land tax.\n(2) Relief under this section must be claimed in a land transaction return or an amendment of such a return.\n(3) In this section—\n“land transaction” has the meaning given by 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": "1917 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/3",
    "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."
}