{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-32",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-32.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/32",
  "kind": "paragraph",
  "number": "32",
  "heading": "Transport Act 2000",
  "text": "In Schedule 26 to the Transport Act 2000, after paragraph 40 insert—\n“Stamp duty land tax\n40A. (1) For the purposes of stamp duty land tax, a land transaction which is effected by, or in pursuance of a scheme under paragraph 1 of Schedule 15, paragraph 31 of Schedule 17 or paragraph 1 of Schedule 19, 21 or 25 is exempt from charge.\n(2) Relief under this paragraph must be claimed in a land transaction return or an amendment of such a return.\n(3) In this paragraph—\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": "2000 c. 38."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/32",
    "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."
}