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Legislation

Finance Act 2025

Crossheading Annual tax on enveloped dwellings

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Section 54 Alternative finance: land in England, Scotland or Northern Ireland
Section 55 Alternative finance: land in Wales

Part 3 Other taxes
Crossheading Annual tax on enveloped dwellings

Crossheading Annual tax on enveloped dwellings

From legislation.gov.uk

Contents

Section 54 Alternative finance: land in England, Scotland or Northern Ireland
Section 55 Alternative finance: land in Wales