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.

Documents

Draft clause

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Draft explanatory notes

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Details

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

Updates to this page

Published 22 November 2017

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