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S18.1 Introduction

S18.1 Introduction

Owned by Former user (Deleted)
Mar 03, 2015

Part 4 of the Finance Act 2003 (the Act) replaces stamp duty with a new tax on land transactions known as the Stamp Duty Land Tax (SDLT). Part 4 of the Act comes into force on 1 December 2003. As of that date SDLT will replace the current stamp duty regime on UK land and buildings, subject to the exceptions noted in paragraphs 7 and 8.

 

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