- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Stamp Duty Land Tax Act 2015.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
1.Change in method of calculating tax on residential property transactions
2.(1) Section 74 (exercise of collective rights by tenants of...
3.In section 75 (crofting community right to buy) for subsections...
4.(1) In section 80(2) (requirement to make return where contingency...
5.In section 81ZA(1)(c) (alternative finance arrangements: additional tax where reliefs...
6.In section 81A(1) (requirement to make return in consequence of...
7.(1) Schedule 6B (transfers involving multiple dwellings) is amended as...
Further consequential amendments
9.In section 77(1)(b) (notifiable transactions) for “which tax is chargeable...
10.In section 77A(2)(a) (notifiable transactions: exception of certain acquisitions of...
13.In paragraph 3(1)(b) of Schedule 4A (certain high-value transactions not...
14.In paragraph 4B(1) of Schedule 9 (shared ownership transactions) for...
15.In paragraph 12 of Schedule 9 (shared ownership trusts) for...
16.In paragraph 30(2) of Schedule 15 (partnerships) in paragraph (a)...
17.In paragraph 3(3) of Schedule 17A (leases that continue after...
18.In paragraph 4(3) of Schedule 17A (treatment of leases for...
19.In paragraph 7(1) of Schedule 19 (old linked transactions relevant...
20.In paragraph 9(4) of Schedule 19 (exercise of option or...
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