Finance Act 2016 (c. 24)

PART 8 U.K. SDLT and ATED

Stamp duty land tax U.K.

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

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.