xmlns:atom="http://www.w3.org/2005/Atom"

PART 8SDLT and ATED

Stamp duty land tax

133SDLT: property authorised investment funds and co-ownership authorised contractual schemes

Schedule 16 contains provision about—

(a)the stamp duty land tax treatment of co-ownership authorised contractual schemes, and

(b)relief from stamp duty land tax for certain acquisitions by such schemes and by property authorised investment funds.