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.