Policy paper

Stamp Duty Land Tax: higher rates - minor amendments

This tax information and impact note deals with changes to the higher rate of stamp duty land tax announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Stamp Duty Land Tax: higher rates - minor amendments

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Draft clause

PDF, 94.2 KB, 7 pages

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Draft explanatory notes

PDF, 161 KB, 4 pages

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Details

Legislation will be introduced in Finance Bill 2017 to 2018 to make changes to Schedule 4ZA FA 2003.

Published 22 November 2017