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Legislation
Finance Act 2012

Crossheading Stamp duty land tax, stamp duty reserve tax and stamp duty

  • Section 212 Prevention of avoidance: subsales etc
  • Section 213 Rate in respect of residential property where consideration over £2m
  • Section 214 Higher rate for certain transactions
  • Section 215 Disclosure of stamp duty land tax avoidance schemes
  • Section 216 Health service bodies
  • Section 217 Collective investment schemes: stamp duty and stamp duty reserve tax
  1. Stamp duty land tax, stamp duty reserve tax and stamp duty
  2. Higher rate for certain transactions

Section 214 | Higher rate for certain transactions

From legislation.gov.uk

Schedule 35 contains provision about the amount of tax chargeable on certain transactions involving higher threshold interests in dwellings.

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