Statute
Section 62 — Finance Act 2003: Group relief and reconstruction or acquisition relief
Text of the provision Official document
Group relief and reconstruction or acquisition relief 62 1 Schedule 7 provides for relief from stamp duty land tax.
2 In that Schedule— Part 1 makes provision for group relief, Part 2 makes provision for reconstruction and acquisition reliefs.
3 Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.
Official source: legislation.gov.uk
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