Commentaries

Tax Memo


PART 8
Stamp taxes

 CHAPTER 1   Stamp duty land tax 

90000
Rattachements 42 FA 2003

 Stamp duty land tax (SDLT) is a tax paid in England and Northern Ireland on a wide range of land transactions. It is payable by the purchaser, on the consideration paid under the land transaction, at the rates set out at ΒΆ90310. SDLT is administered by HMRC.

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