Structure of These Notes
3.These notes begin with a brief overview of Stamp Duty Land Tax legislation as it applies to determine the rate of tax which applies to a land transaction. This is followed by a summary of changes, an overview and outline of the structure of the Act, its territorial extent and application, a commentary on the Act’s sections, details of when the provisions in the Act come into force and, finally, a table of references for each stage of the Act's passage through Parliament.
