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HMRC internal manual

Stamp Duty Land Tax Manual


Grants under Metropolitan Commons Act 1866

Section 33 Metropolitan Commons Act 1866.

A land transaction is exempt from charge where it is effected in pursuance of a grant under section 32 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.