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Stamp duty and VAT

Language: English Series: Inland Revenue Press Release ; 22 July 1991, 4 pagesPublication details: 1991Subject(s): Summary: Provides guidance on the implications of stamp duty now that owners can opt to charge VAT on sales or leases of commercial property . Includes statement of practice SP6/91 .

Provides guidance on the implications of stamp duty now that owners can opt to charge VAT on sales or leases of commercial property . Includes statement of practice SP6/91 .