SCHEDULEAmendments to enactments

PART 2Subordinate legislation

34.  After Article 23 of the Ports (Northern Ireland) Order 1994(1) insert—

“Stamp duty land tax

23A.—(1) For the purposes of stamp duty land tax, a land transaction effected under any provision of this Order is exempt from charge.

(2) Relief under this Article must be claimed in a land transaction return or an amendment of such a return.

(3) In this Article—

“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;

“land transaction return” has the meaning given by section 76(1) of that Act.”.