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Legislation
Finance Act 2014

Crossheading Stamp duty land tax and annual tax on enveloped dwellings

  • Section 109 ATED: reduction in threshold from 1 April 2015
  • Section 110 ATED: further reduction in threshold from 1 April 2016
  • Section 111 SDLT: threshold for higher rate applying to certain transactions
  • Section 112 SDLT: exercise of collective rights by tenants of flats
  • Section 113 SDLT: charities relief
  1. PART 2 Excise duties and other taxes
  2. Crossheading Stamp duty land tax and annual tax on enveloped dwellings

Crossheading Stamp duty land tax and annual tax on enveloped dwellings

From legislation.gov.uk

Contents

  1. Section 109 ATED: reduction in threshold from 1 April 2015
  2. Section 110 ATED: further reduction in threshold from 1 April 2016
  3. Section 111 SDLT: threshold for higher rate applying to certain transactions
  4. Section 112 SDLT: exercise of collective rights by tenants of flats
  5. Section 113 SDLT: charities relief
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