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Stamp Duty Land Tax Act 2015

  1. 1.Change in method of calculating tax on residential property transactions

  2. 2.Citation, commencement and transitional provision etc

    1. SCHEDULE

      Consequential amendments

      1. Introductory

        1. 1.Part 4 of the Finance Act 2003 (stamp duty land...

      2. Reliefs

        1. 2.(1) Section 74 (exercise of collective rights by tenants of...

        2. 3.In section 75 (crofting community right to buy) for subsections...

        3. 4.(1) In section 80(2) (requirement to make return where contingency...

        4. 5.In section 81ZA(1)(c) (alternative finance arrangements: additional tax where reliefs...

        5. 6.In section 81A(1) (requirement to make return in consequence of...

        6. 7.(1) Schedule 6B (transfers involving multiple dwellings) is amended as...

        7. 8.In paragraph 8(1) of Schedule 7 (acquisition relief)—

      3. Further consequential amendments

        1. 9.In section 77(1)(b) (notifiable transactions) for “which tax is chargeable...

        2. 10.In section 77A(2)(a) (notifiable transactions: exception of certain acquisitions of...

        3. 11.In section 109(2)(b) (general power to vary Part 4 of...

        4. 12.In section 122 omit the entry for “rate of tax”....

        5. 13.In paragraph 3(1)(b) of Schedule 4A (certain high-value transactions not...

        6. 14.In paragraph 4B(1) of Schedule 9 (shared ownership transactions) for...

        7. 15.In paragraph 12 of Schedule 9 (shared ownership trusts) for...

        8. 16.In paragraph 30(2) of Schedule 15 (partnerships) in paragraph (a)...

        9. 17.In paragraph 3(3) of Schedule 17A (leases that continue after...

        10. 18.In paragraph 4(3) of Schedule 17A (treatment of leases for...

        11. 19.In paragraph 7(1) of Schedule 19 (old linked transactions relevant...

        12. 20.In paragraph 9(4) of Schedule 19 (exercise of option or...

      4. Consequential amendments of amending enactments

        1. 21.In consequence of amendments made by preceding provisions of this...