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Commentary

19.2 Residential property—transactions occurring on or after 4 December 2014

INFORMATION BINDER

19.2 Residential property—transactions occurring on or after 4 December 2014

| Commentary

The calculation of stamp duty land tax (SDLT) for residential properties changed on 4 December 2014.

The new rates apply to purchases completed on or after 4 December 2014.

Each new SDLT rate will

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