What is stamp duty land tax?
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SDLT is based on chargeable consideration for a land transaction, defined as the acquisition of a chargeable interest. A chargeable interest is defined in the Finance Act 2003 as: '(a) an estate, interest, right or power in or over land in England or Northern Ireland or (b) the benefit of an obligation,...Explore the subscription options here to get full access to isurv, including downloads.
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