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Legislation
Finance Act 2007

Crossheading Other reliefs etc

  • Section 75 SDLT: alternative finance arrangements
  • Section 76 SDLT: exchanges
  • Section 77 SDLT: shared ownership trusts
  • Section 78 SDLT: shared ownership lease
  • Section 79 Certain transfers of school land
  1. Other reliefs etc
  2. Certain transfers of school land

Section 79 | Certain transfers of school land

From legislation.gov.uk

(1)In Chapter 7 of Part 2 of the School Standards and Framework Act 1998 (c. 31) (“the 1998 Act”) (new framework for maintained schools), omit sections 79 and 79A (no stamp duty or SDLT payable in respect of certain transfers).

(2)The repeal of—

(a)section 79A of the 1998 Act, and

(b)section 79 of that Act as it applies for the purposes of section 79A,

has effect in relation to any land transaction of which the effective date is on or after the day on which this Act is passed.

(3)Subject to that, the repeal of section 79 of the 1998 Act has effect in relation to any instrument executed on or after that day.

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