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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Scope: How much is chargeable: Non-cash consideration: Definition of a major interest in land

In England, Wales and Northern Ireland a major interest in land means any freehold or leasehold estate whether legal or equitable.

In Scotland the expression means the interest of an owner of land or the right of a tenant over property subject to a lease.