The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003

“Agreements: stamp duty land tax163A.

(1)

A land transaction effected by or in pursuance of an agreement made or confirmed or used under this Act 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.”.

“Stamp duty land tax33.

(1)

A land transaction effected in pursuance of a grant under section 32 above 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.”.

“Stamp duty land tax3A.

(1)

A land transaction effected under, or in accordance with, the said recited deed 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.”.

“Stamp duty land tax2A.

(1)

A land transaction—

(a)

entered into by the Board; and

(b)

in respect of which stamp duty land tax, if payable, would be payable out of moneys held upon the trusts of the trust instrument,

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.”.

“Visiting forces and allied headquarters (stamp duty land tax exemptions)74A.

(1)

This section has effect with a view to conferring exemptions from stamp duty land tax corresponding to exemptions applicable in the case of Her Majesty’s forces in relation to any visiting force of a designated country.

In this section “a force” means any such visiting force.

(2)

A land transaction entered into with a view to building or enlarging barracks or camps for a force, or to facilitating the training in the United Kingdom of a force, or to promoting the health or efficiency of a force, is exempt from charge for the purposes of stamp duty land tax.

(3)

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

(4)

Subsection (2) of this section has effect in relation to any designated allied headquarters as if—

(a)

the headquarters were a visiting force of a designated country;

(b)

the members of that force consisted of such of the persons serving at or attached to the headquarters as are members of the armed forces of a designated country;

(c)

the references to the country to which a force belongs included both any designated allied headquarters and, in relation to any such person as is mentioned in paragraph (b), the country of whose armed forces he is a member.

(5)

For the purposes of this section—

(a)

“allied headquarters” means any international military headquarters established or to be established under the North Atlantic Treaty;

(b)

“designated” means designated for the purpose in question by or under any Order in Council;

(c)

“visiting force” means any body, contingent or detachment of country’s forces which is for the time being or is to be present in the United Kingdom on the invitation of Her Majesty’s Government in the United Kingdom;

(d)

“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;

(e)

“land transaction return” has the meaning given by section 76(1) of that Act.”.

“Exemption from stamp duty land tax105A.

(1)

A land transaction effected by or in consequence of—

(a)

an amalgamation together of two or more registered societies under section 829; 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.”.

“Stamp duty land tax

20A.

(1)

A land transaction by which property is transferred to the Agency is exempt from charge for the purposes of stamp duty land tax if immediately before the transfer the property was held—

(a)

by or on behalf of the Crown; or

(b)

by a company all of whose shares are held by or on behalf of the Crown or by a wholly owned subsidiary of such a company.

(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.”.

“Stamp duty land tax11A.

(1)

A land transaction—

(a)

which is entered into under section 9 above and by which property is transferred to any such institution or body mentioned in subsection (2) of that section14, or

(b)

which is entered into under subsection (4) of 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.”.

“Stamp duty land tax2A.

(1)

A land transaction—

(a)

by which property is transferred under section 2, and

(b)

which is not exempt from charge by virtue of section 66(1) of the Finance Act 2003 (transfers between public bodies in consequence of reorganisation exempt from stamp duty land tax),

is exempt from charge.

(2)

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

(3)

In this section—

“exempt from charge” means exempt from charge under Part 4 of the Finance Act 2003;

“land transaction” has the meaning given by section 43(1) of that Act;

“land transaction return” has the meaning given by section 76(1) of that Act.”.

“Stamp duty land tax281A.

(1)

A land transaction to which the Minister is a party is exempt from charge for the purposes of stamp duty land tax if—

(a)

the transaction relates to a highway or proposed highway which is, or is to become, a trunk road, and

(b)

but for this section stamp duty land tax would be payable in respect of the transaction as an expense incurred by the Minister under this Act.

(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.”.

“Stamp duty land tax76A.

(1)

A land transaction which—

(a)

is effected by or in pursuance of a scheme under section 15, or

(b)

is entered into in pursuance of Schedule 4 to the Transport Act 1968 as it applies in relation to any such scheme by virtue of section 75(3),

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.”.

“Exemptions from stamp duty land tax109A.

(1)

A land transaction effected by or in consequence of—

(a)

an amalgamation of two or more building societies under section 9319; or

(b)

a transfer of engagements between building societies under section 9420,

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.”.

“Health service bodies: stamp duty land tax61A.

(1)

A land transaction is exempt from charge for the purposes of stamp duty land tax where the purchaser is one of the following bodies—

(a)

a National Health Service trust established under Part 1 of this Act or under the National Health Service (Scotland) Act 197822;

(b)

a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 199123;

(c)

a Primary Care Trust;

(d)

a Local Health Board.

(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;

“purchaser” has the same meaning as in Part 4 of that Act.”.

“Stamp duty land tax36A.

(1)

A land transaction effected under this Act 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.”.

“(3)

A land transaction by which property is vested in the Agency by virtue of an order or agreement under this Schedule is exempt from charge for the purposes of stamp duty land tax.

(4)

Relief under sub-paragraph (3) must be claimed in a land transaction return or an amendment of such a return.

(5)

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.”.

“Stamp duty land tax88A.

(1)

A land transaction effected under or by virtue of section 2527, 27, 3228 or 3429 of this Act 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.”.

“Stamp duty land tax58A.

(1)

For the purposes of stamp duty land tax, any land transaction effected under or by virtue of any of the provisions of this Act is exempt from charge.

(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.”.

“Stamp duty land tax105A.

(1)

A land transaction effected by or in consequence of—

(a)

an amalgamation of two or more friendly societies under section 8532,

(b)

a transfer of the engagements of a friendly society under section 8633; or

(c)

a transfer of the engagements of a friendly society pursuant to a direction given by the Authority under section 9034,

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.”.

“Stamp duty land tax8A.

(1)

This section applies to a land transaction by which land occupied wholly or partly for the purposes of an institution specified in column 1 of Schedule 6 to this Act is transferred by the Secretary of State to the body specified in relation to that institution in column 2 of that Schedule.

(2)

For the purposes of stamp duty land tax, the land transaction is exempt from charge.

(3)

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

(4)

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.”.

“(2A)

For the purposes of stamp duty land tax a land transaction effected by virtue of paragraph 238 is exempt from charge.

(2B)

Relief under sub-paragraph (2A) must be claimed in a land transaction return or an amendment of such a return.

(2C)

In this paragraph—

“land transaction” has the meaning given in section 43(1) of the Finance Act 2003;

“land transaction return” has the meaning given by section 76(1) of that Act.”.

“Stamp duty land tax53A.

(1)

For the purposes of stamp duty land tax, a land transaction effected by virtue of section 30 is exempt from charge.

(2)

Relief under this section 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.”.

“Stamp duty land tax39A.

(1)

For the purposes of stamp duty land tax, a land transaction effected by or in pursuance of a transfer scheme is exempt from charge.

(2)

Relief under this section 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;

“transfer scheme” has the meaning given in section 39 above.”.

“Stamp duty land tax79A.

(1)

For the purposes of stamp duty land tax, a land transaction entered into by virtue of any of the provisions mentioned in section 79(1) is exempt from charge.

(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.”.

“Transfer schemes: stamp duty land tax

34A.

(1)

For the purposes of stamp duty land tax, a land transaction effected by or in pursuance of a scheme under paragraph 33 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.”.

“(5)

For the purposes of stamp duty land tax, a land transaction effected by virtue of this section, under which the purchaser is the Service, is exempt from charge.

(6)

Relief under subsection (5) must be claimed in a land transaction return or an amendment of such a return.

(7)

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;

“purchaser” has the same meaning as in Part 4 of that Act.”.

“Stamp duty land tax94A.

(1)

For the purposes of stamp duty land tax, a land transaction effected by a scheme under section 92 or 93 is exempt from charge.

(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.”.

“Stamp duty land tax

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.”.

“Stamp duty land tax

5A.

(1)

For the purposes of stamp duty land tax, a land transaction effected by, or for the purposes of, or for purposes connected with, a transfer scheme 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.”.