SDLTM29640 - Reliefs
Friendly Societies
Section 105A Friendly Societies Act 1974 / Section 105A Friendly Societies Act 1992 [DN statutory references are correct - KB]
A land transaction is exempt from charge if it is effected by or in consequence of
- an amalgamation of two or more registered friendly societies under section 82 of the 1974 Act
- a transfer of engagements of a registered friendly society under that section
- an amalgamation of two or more friendly societies under section 85 of the 1992 Act
- a transfer of the engagements of a friendly society under section 86 of the Act or
- a transfer of the engagements of a friendly society pursuant to a direction given by the Financial Services Authority under section 90 of the 1992 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.