# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Paragraph 7: Friendly Societies Act 1974


After section 105 of the Friendly Societies Act 1974 insert—
“Exemption from stamp duty land tax
105A. (1) A land transaction effected by or in consequence of—
(a) an amalgamation together of two or more registered societies under section 82; or
(b) a transfer of engagements under that section,
is exempt from charge for the purposes of stamp duty land tax.
(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/7 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.