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Finance Act 2012

Details of the Section

2.Paragraph 1 adds the new rate to Table A (Residential property) at section 55(2) Finance Act 2003.

3.Paragraph 2 provides for commencement.

4.Paragraph 3 provides that the new rate does not apply to certain transactions where a contract was entered into before the commencement date.

5.Paragraph 4 provides exceptions to the provision at paragraph 3.

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