Crossheading Stamp duty land tax
From legislation.gov.uk
Contents
- Section 127 SDLT: calculating tax on non-residential and mixed transactions
- Section 128 SDLT: higher rates for additional dwellings etc
- Section 129 SDLT higher rate: land purchased for commercial use
- Section 130 SDLT higher rate: acquisition under regulated home reversion plan
- Section 131 SDLT higher rate: properties occupied by certain employees etc
- Section 132 SDLT: minor amendments of section 55 of FA 2003
- Section 133 SDLT: property authorised investment funds and co-ownership authorised contractual schemes