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Legislation

Finance Act 2014

Crossheading Stamp duty land tax and annual tax on enveloped dwellings

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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

Stamp duty land tax and annual tax on enveloped dwellings
SDLT: charities relief

Section 113 | SDLT: charities relief

From legislation.gov.uk

Schedule 23 amends Schedule 8 to FA 2003 (stamp duty land tax: charities relief).