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Legislation
Finance Act 2018

Crossheading Stamp duty land tax

  • Section 40 Higher rates for additional dwellings
  • Section 41 Relief for first-time buyers
  1. Stamp duty land tax
  2. Higher rates for additional dwellings

Section 40 | Higher rates for additional dwellings

From legislation.gov.uk

Schedule 11 contains amendments to Schedule 4ZA to FA 2003 (stamp duty land tax: higher rates for additional dwellings and dwellings purchased by companies).

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