SDLTM29650 - Reliefs

Building Societies

Section 109A Building Societies Act 1986

A land transaction is exempt from charge if it is effected by or in consequence of

• an amalgamation of two or more building societies under section 93, or
• a transfer of engagements between building societies under section 94 of the Act.

Relief must be claimed in a land transaction return or an amendment to such a return. Enter code 28 (Other reliefs) at question 9 of the return.