Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax: extension of scope of reliefs from 15% rate
This applies to companies, partnerships with company members, and collective investment schemes, which acquire and own residential property in the UK valued over £500,000.
- From:
- HM Revenue & Customs
- Published
- 9 December 2015
Documents
Draft clause 51
PDF, 57.4 KB, 2 pages
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Draft explanatory notes clause 51
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Draft clause 52
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Draft explanatory notes clause 52
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Draft clause 53
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Draft explanatory notes clause 53
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Draft clause 54
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Draft explanatory notes clause 54
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Draft clause 55
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Draft explanatory notes clause 55
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Draft clause 56
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Draft explanatory notes clause 56
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Details
This legislation will extend the scope of the reliefs available from Annual Tax on Enveloped Dwellings (ATED) and 15% higher rate of Stamp Duty Land Tax (SDLT).