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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Reliefs

Agreements under Inclosure Act 1845

Section 163A Inclosure Act 1845.

A land transaction is exempt from charge where it is effected by or in pursuance of an agreement made or confirmed or used under 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.