# Transport Act 2000, Paragraph 40A


(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.
(2) Relief under this paragraph must be claimed in a land transaction return or an amendment of such a return.
(3) In this paragraph—
“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/ukpga/2000/38/schedule/26/paragraph/40A (the official version)
Page: https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-40A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.