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HMRC internal manual

Stamp Duty Land Tax Manual


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.