{
  "url": "https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-40A",
  "json_url": "https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-40A.json",
  "legislation": "ukpga/2000/38",
  "legislation_title": "Transport Act 2000",
  "legislation_url": "https://openlegislation.uk/transport-act-2000",
  "path": "schedule/26/paragraph/40A",
  "kind": "paragraph",
  "number": "40A",
  "heading": null,
  "text": "(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": "F",
      "label": "F1",
      "text": "Sch. 26 para. 40A and cross-heading inserted (1.12.2003) by the Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 32"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/40A",
    "retrieved_at": "2026-11-05T03:39:50.374964+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."
}