Summary
1.Section 214 and Schedule 35 provides for a higher rate of Stamp Duty Land Tax of 15 per cent to be charged on the acquisition of interests in high-value dwellings by certain persons and bodies of persons.
1.Section 214 and Schedule 35 provides for a higher rate of Stamp Duty Land Tax of 15 per cent to be charged on the acquisition of interests in high-value dwellings by certain persons and bodies of persons.