000 00945cab a22001935a 4500
001 L154227
008 111103e20111029xxk 000 0 eng d
035 _a(Sirsi) u154227
041 0 _aeng
110 2 _aSelby, Marc
245 0 0 _aSwitching onto a new tax relief
260 _c2011
490 _aEstates Gazette
_v(1143) 29 October 2011, 102(1)
520 _aDescribes a new stamp duty land tax relief that has been introduced in the Finance Act 2011. This applies to transactions with an effective date on or after 19 July 2011 in which two or more dwellings are acquired. The rate is determined using the average price of each dwelling rather than the total. Athough guidance on the new rules has been published certain important questions remain unanswered such as a lack of definition for a "single dwelling".
590 _aKA
651 4 _aUnited Kingdom
_y
690 _aPROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX
942 _n0
999 _c83544
_d83544