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Legislation
Finance Act 2003

Crossheading Amount of tax chargeable

  • Section 55 Amount of tax chargeable: general
  • Section 55A Amount of tax chargeable: higher rate for certain transactions
  • Section 56 Amount of tax chargeable: rent
  1. Amount of tax chargeable
  2. Amount of tax chargeable: higher rate for certain transactions

Section 55A | Amount of tax chargeable: higher rate for certain transactions

From legislation.gov.uk

Schedule 4A provides for the calculation of the tax chargeable in respect of certain transactions involving higher threshold interests in dwellings.F1

Notes

  1. F1

    S. 55A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 3

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