Crossheading Stamp duty land tax and annual tax on enveloped dwellings
From legislation.gov.uk
Contents
- 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