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Legislation
Finance Act 2021

Crossheading Stamp duty land tax

  • Section 87 Temporary period for reduced rates on residential property
  • Section 88 Increased rates for non-resident transactions
  • Section 89 Relief from higher rate charge for certain housing co-operatives etc
  1. Stamp duty land tax
  2. Increased rates for non-resident transactions

Section 88 | Increased rates for non-resident transactions

From legislation.gov.uk

Schedule 16 makes provision for increased rates of stamp duty land tax in respect of non-resident transactions.

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