Section 214

INTRODUCTORY

1  Part 4 of FA 2003 (stamp duty land tax) is amended in accordance with paragraphs 2 to 9.

HIGHER RATE OF TAX: MAIN PROVISIONS

2(1)  Section 55 (amount of tax chargeable: general) is amended as follows.

2(2)  [Amends FA 2003, s. 55(1).]

2(3)  [Inserts FA 2003, s. 55(1A).]

2(4)  [Omitted by SDLTA 2015, s. 1 and Sch. para. 21(c).]

2(5)  [Amends FA 2003, s. 55(5).]

2(6)  [Omitted by SDLTA 2015, s. 1 and Sch. para. 21(c).]

History

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