Finance Act 2011 (c. 11)

Part 6 U.K. Other taxes

Stamp duty land tax U.K.

82 Prevention of avoidance U.K.

Schedule 21 contains provision preventing avoidance of stamp duty land tax.

83 Transfers involving multiple dwellings U.K.

Schedule 22 contains provision about the amount of stamp duty land tax chargeable in respect of a transaction or set of transactions involving the acquisition of an interest in more than one dwelling.