Stamp duty land tax

Legislation/Regulatory – FA2003 Sch. 9
HMRC Guidance – SDLTM00700 ; SDLTM27005 ; SDLTM27015 ; SDLTM27020 ; SDLTM27040 ; SDLTM27050 ; SDLTM27065

Treasury powers to change legislation

Commentary – Stamp Taxes Reporter ¶140-436