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Legislation
Finance Act 2016

Crossheading Stamp duty land tax

  • 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
  1. PART 8 SDLT and ATED
  2. Crossheading Stamp duty land tax

Crossheading Stamp duty land tax

From legislation.gov.uk

Contents

  1. Section 127 SDLT: calculating tax on non-residential and mixed transactions
  2. Section 128 SDLT: higher rates for additional dwellings etc
  3. Section 129 SDLT higher rate: land purchased for commercial use
  4. Section 130 SDLT higher rate: acquisition under regulated home reversion plan
  5. Section 131 SDLT higher rate: properties occupied by certain employees etc
  6. Section 132 SDLT: minor amendments of section 55 of FA 2003
  7. Section 133 SDLT: property authorised investment funds and co-ownership authorised contractual schemes
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