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HMRC internal manual

Stamp Duty Land Tax Manual


Municipal Airports

Section 76A Airports Act 1986

A land transaction which is

  • effected by, or in pursuance of, a scheme under section 15 of the Act (in connection with the transfer of a municipal airport undertaking to a company), or
  • entered into in pursuance of Schedule 4 to the Transport Act 1968 as it applies in relation to any such scheme by virtue of section 75(3),is exempt from charge.

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.