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

• Citation: S.I. 2003/2867
• Sections: 36

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 and shall come into force on 1st December 2003.

Section 2 Consequential amendments

The Schedule to these Regulations, which contains amendments to enactments in consequence of the provisions of Part 4 of the Finance Act 2003, shall have effect.

Section 1 Inclosure Act 1845

After section 163 of the Inclosure Act 1845 insert—

Agreements: stamp duty land tax

(163A)

(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.

Section 2 Metropolitan Commons Act 1866

After section 32 of the Metropolitan Commons Act 1866 insert—

Stamp duty land tax

(33)

(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.

Section 3 Chequers Estate Act 1917

After section 3 of the Chequers Estate Act 1917 insert—

Stamp duty land tax

(3A)

(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.

Section 4 Finance Act 1931

In section 28(3) of the Finance Act 1931 (production to Inland Revenue Commissioners of instruments transferring land) —

(a) after “relates” insert “(a)” and

(b) after the paragraph (a) so formed insert—

; or

(b) to an SDLT transaction within the meaning of paragraph 1(2) of Schedule 19 to the Finance Act 2003.

Section 5 Chevening Estate Act 1959

After section 2 of the Chevening Estate Act 1959 insert—

Stamp duty land tax

(2A)

(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.

Section 6 Finance Act 1960

After section 74 of the Finance Act 1960 insert—

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.

Section 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.

Section 8 Welsh Development Agency Act 1975

In Schedule 1 to the Welsh Development Act 1975 , after paragraph 20 insert—

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.

Section 9 National Health Service (Scotland) Act 1978

(1) Amend the National Health Service (Scotland) Act 1978 as follows.

(2) After section 12D insert—

Stamp duty land tax

(12DA)

(1) A land transaction effected by virtue of an order under section 12D(1) 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) After section 104 insert—

Exemption from stamp duty land tax

(104A)

(1) This section applies to a land transaction effected by a conveyance, agreement or assignation made, or an instrument executed, solely for the purpose of giving effect to any transfer of property, rights or liabilities held upon trust under section 82.

(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.

Section 10 National Heritage Act 1980

After section 11 of the National Heritage Act 1980 insert—

Stamp duty land tax

(11A)

(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 section , 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.

Section 11 Industry Act 1980

After section 2 of the Industry Act 1980 insert—

Stamp duty land tax

(2A)

(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.

Section 12 Highways Act 1980

After section 281 of the Highways Act 1980 insert—

Stamp duty land tax

(281A)

(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.

Section 13 Airports Act 1986

After section 76 of the Airports Act 1986 insert—

Stamp duty land tax

(76A)

(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.

Section 14 Building Societies Act 1986

After section 109 of the Building Societies Act 1986 insert—

Exemptions from stamp duty land tax

(109A)

(1) A land transaction effected by or in consequence of—

(a) an amalgamation of two or more building societies under section 93 ; or

(b) a transfer of engagements between building societies under section 94 ,

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.

Section 15 National Health Service and Community Care Act 1990

After section 61 of the National Health Service and Community Care Act 1990 insert—

Health service bodies: stamp duty land tax

(61A)

(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 1978 ;

(b) a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991 ;

(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.

Section 16 Ports Act 1991

After section 36 of the Ports Act 1991 insert—

Stamp duty land tax

(36A)

(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.

Section 17 Water Resources Act 1991

In Schedule 2 to the Water Resources Act 1991 , after paragraph 8(2) insert—

(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.

Section 18 Further and Higher Education Act 1992

After section 88 of the Further and Higher Education Act 1992 insert—

Stamp duty land tax

(88A)

(1) A land transaction effected under or by virtue of section 25 , 27, 32 or 34 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.

Section 19 Further and Higher Education (Scotland) Act 1992

After section 58 of the Further and Higher Education (Scotland) Act 1992 insert—

Stamp duty land tax

(58A)

(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.

Section 20 Friendly Societies Act 1992

After section 105 of the Friendly Societies Act 1992 insert—

Stamp duty land tax

(105A)

(1) A land transaction effected by or in consequence of—

(a) an amalgamation of two or more friendly societies under section 85 ,

(b) a transfer of the engagements of a friendly society under section 86 ; or

(c) a transfer of the engagements of a friendly society pursuant to a direction given by the Authority under section 90 ,

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.

Section 21 Museums and Galleries Act 1992

After section 8 of the Museums and Galleries Act 1992 insert—

Stamp duty land tax

(8A)

(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.

Section 22 Finance Act 1994

In section 245(4) of the Finance Act 1994 —

(a) at the end of paragraph (a) omit “or”;

(b) at the end of paragraph (b) insert “or”; and

(c) at the end add—

(c) an SDLT transaction within the meaning of paragraph 1(2) of Schedule 19 to the Finance Act 2003.

Section 23 Health Authorities Act 1995

In Schedule 2 to the Health Authorities Act 1995 after sub-paragraph (2) of paragraph 5 of insert—

(2A) For the purposes of stamp duty land tax a land transaction effected by virtue of paragraph 2 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.

Section 24 Merchant Shipping Act 1995

(1) Section 221 of the Merchant Shipping Act 1995 is amended as follows.

(2) After subsection (2) insert—

(2A) For the purposes of stamp duty land tax, any land transaction entered into by or under the direction of any general lighthouse authority for the purposes of carrying on those services is exempt from charge.

(3) After subsection (4) insert—

(4A) For the purposes of stamp duty land tax, any land transaction entered into by or under the direction of the Secretary of State for the purposes of carrying this Part into effect is exempt from charge.

(4B) Relief under subsection (2A) or subsection (4A) must be claimed in a land transaction return or an amendment of such a return.

(4C) In this section—

“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.

Section 25 Broadcasting Act 1996

(1) In Schedule 7 of the Broadcasting Act 1996 , paragraph 25 is amended as follows.

(2) For the heading substitute “ Stamp duty and stamp duty land tax ”.

(3) After sub-paragraph (1) insert—

(1A) A land transaction which is effected by a restructuring scheme, or effected in accordance with, or in pursuance of an obligation imposed by a restructuring scheme is exempt from charge for the purposes of stamp duty land tax.

(1B) Relief under sub-paragraph (1A) must be claimed in a land transaction return or an amendment of such a return.

(4) In sub-paragraph (4), after “In this paragraph—” insert—

“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;

Section 26 Education Act 1997

After section 53 of the Education Act 1997 insert—

Stamp duty land tax

(53A)

(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.

Section 27 Regional Development Agencies Act 1998

After section 39 of the Regional Development Agencies Act 1998 insert—

Stamp duty land tax

(39A)

(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.

Section 28 School Standards and Framework Act 1998

After section 79 of the School Standards and Framework Act 1998 insert—

Stamp duty land tax

(79A)

(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.

Section 29 Access to Justice Act 1999

In Schedule 14 to the Access to Justice Act 1999 , after paragraph 34 insert—

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.

Section 30 Criminal Justice and Court Services Act 2000

In section 19 of the Criminal Justice and Court Services Act 2000 , after subsection (4) insert—

(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.

Section 31 Learning and Skills Act 2000

After section 94 of the Learning and Skills Act 2000 insert—

Stamp duty land tax

(94A)

(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.

Section 32 Transport Act 2000

In Schedule 26 to the Transport Act 2000 , after paragraph 40 insert—

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.

Section 33 Communications Act 2003

In Schedule 2 to the Communications Act 2003 , after paragraph 5 insert—

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.

Section 34

After Article 23 of the Ports (Northern Ireland) Order 1994 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.