Paragraph 34

After Article 23 of the Ports (Northern Ireland) Order 1994^f1 insert—

“Stamp duty land tax

23A.

(1)

For the purposes of stamp duty land tax, a land transaction effected under any provision of this Order is exempt from charge.

(2)

Relief under this Article must be claimed in a land transaction return or an amendment of such a return.

(3)

In this Article—

• “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.”.