Search Legislation

Advanced Search

Stamp Duty Land Tax Act 2015

Changes to legislation:

There are currently no known outstanding effects for the Stamp Duty Land Tax Act 2015. Help about Changes to Legislation

Close

Changes to Legislation

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. Introductory Text

  2. 1.Change in method of calculating tax on residential property transactions

  3. 2.Citation, commencement and transitional provision etc

    1. SCHEDULE

      Consequential amendments

      1. Introductory

        1. 1.Part 4 of the Finance Act 2003 (stamp duty land...

      2. Reliefs

        1. 2.(1) Section 74 (exercise of collective rights by tenants of...

        2. 3.In section 75 (crofting community right to buy) for subsections...

        3. 4.(1) In section 80(2) (requirement to make return where contingency...

        4. 5.In section 81ZA(1)(c) (alternative finance arrangements: additional tax where reliefs...

        5. 6.In section 81A(1) (requirement to make return in consequence of...

        6. 7.(1) Schedule 6B (transfers involving multiple dwellings) is amended as...

        7. 8.In paragraph 8(1) of Schedule 7 (acquisition relief)—

      3. Further consequential amendments

        1. 9.In section 77(1)(b) (notifiable transactions) for “which tax is chargeable...

        2. 10.In section 77A(2)(a) (notifiable transactions: exception of certain acquisitions of...

        3. 11.In section 109(2)(b) (general power to vary Part 4 of...

        4. 12.In section 122 omit the entry for “rate of tax”....

        5. 13.In paragraph 3(1)(b) of Schedule 4A (certain high-value transactions not...

        6. 14.In paragraph 4B(1) of Schedule 9 (shared ownership transactions) for...

        7. 15.In paragraph 12 of Schedule 9 (shared ownership trusts) for...

        8. 16.In paragraph 30(2) of Schedule 15 (partnerships) in paragraph (a)...

        9. 17.In paragraph 3(3) of Schedule 17A (leases that continue after...

        10. 18.In paragraph 4(3) of Schedule 17A (treatment of leases for...

        11. 19.In paragraph 7(1) of Schedule 19 (old linked transactions relevant...

        12. 20.In paragraph 9(4) of Schedule 19 (exercise of option or...

      4. Consequential amendments of amending enactments

        1. 21.In consequence of amendments made by preceding provisions of this...

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: