# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Paragraph 31: Learning and Skills Act 2000


After section 94 of the Learning and Skills Act 2000 insert—
“Stamp duty land tax
94A. (1) For the purposes of stamp duty land tax, a land transaction effected by a scheme under section 92 or 93 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/31 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.