[HMRC press release, 18 April 1994]

This Press Release gives guidance, in response to enquiries and representations, about some aspects of the stamp duty changes introduced by the Finance Bill. They are:

a.the calculation of duty on an exchange of properties, particularly where the properties are of unequal value and a payment of money (known as equality money) is also made;

b.the application of the £60,000 threshold to exchanges;

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