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Contents

Legislation

Finance Act 2013

Crossheading Stamp duty land tax

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Section 194 Pre-completion transactions: existing cases
Section 195 Pre-completion transactions
Section 196 Relief from higher rate
Section 197 Leases

Stamp duty land tax
Relief from higher rate

Section 196 | Relief from higher rate

From legislation.gov.uk

Schedule 40 contains provisions about relief from the higher rate of stamp duty land tax.