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Legislation
Finance (No. 2) Act 2024

Crossheading Measures relating to property

  • Section 6 Reduction in higher CGT rate for residential property gains to 24%
  • Section 7 Abolition of multiple dwellings relief for SDLT
  • Section 8 First-time buyers’ relief from SDLT: acquisition of new lease on bare trust
  • Section 9 Exemption from SDLT: registered providers of social housing etc
  • Section 10 Purchases by public bodies not to be subject to special 15% rate of SDLT
  • Section 11 Treatment of non-UK agricultural property and woodlands for IHT purposes
  1. Finance (No. 2) Act 2024
  2. Crossheading Measures relating to property

Crossheading Measures relating to property

From legislation.gov.uk

Contents

  1. Section 6 Reduction in higher CGT rate for residential property gains to 24%
  2. Section 7 Abolition of multiple dwellings relief for SDLT
  3. Section 8 First-time buyers’ relief from SDLT: acquisition of new lease on bare trust
  4. Section 9 Exemption from SDLT: registered providers of social housing etc
  5. Section 10 Purchases by public bodies not to be subject to special 15% rate of SDLT
  6. Section 11 Treatment of non-UK agricultural property and woodlands for IHT purposes
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