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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
Leases

Section 197 | Leases

From legislation.gov.uk

Schedule 41 contains provision about stamp duty land tax in relation to leases.