Stamp duty land tax
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Leases for SDLT are very complex. The meaning of a lease is defined in Schedule 17A to the Finance Act 2003 at paragraph 1. To set down all the rules concerning leases is beyond the scope of this section; Schedule contains 19 sections. However, SDLT is generally payable by the tenant who is...Explore the subscription options here to get full access to isurv, including downloads.
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