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Legislation
Finance Act 2025

Crossheading Stamp duty land tax

  • Section 50 Increased rates for additional dwellings: transactions before 1 April 2025
  • Section 51 Increased rates for additional dwellings: transactions on or after 1 April 2025
  • Section 52 Contracts substantially performed before relevant rate change
  • Section 53 Purchases by companies etc
  1. Part 3 Other taxes
  2. Crossheading Stamp duty land tax

Crossheading Stamp duty land tax

From legislation.gov.uk

Contents

  1. Section 50 Increased rates for additional dwellings: transactions before 1 April 2025
  2. Section 51 Increased rates for additional dwellings: transactions on or after 1 April 2025
  3. Section 52 Contracts substantially performed before relevant rate change
  4. Section 53 Purchases by companies etc
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