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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Section 75A Finance Act 2003: Section 75A Finance Act 2003: Commencement: Section 75A Finance Act 2003, Commencement

Section 75A has effect in respect of disposals and acquisitions, and all related scheme transactions, which take place after 2.00 pm. on 6 December 2006.