Finance Act 2016 changes
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The SDLT surcharge has been brought together in Schedule 4ZA of the Finance Act 2003 by section 128 of the Finance Act 2016. There are four conditions to be met. If they are met, then the transaction is subject to the higher rates. The basic policy condition is to tax persons owning more...Explore the subscription options here to get full access to isurv, including downloads.
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