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Business tax

HMRC internal manual

Stamp Duty Land Tax Manual

From:: HM Revenue & Customs
Published: 19 March 2016
Updated:: 12 April 2024 - See all updates

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Contents
SDLTM10000
SDLTM13000
SDLTM13005

SDLTM13015 - Calculation of stamp duty land tax: Lease premium: Relevant rental figure

Page archived. No reason to differeniate between residential and non residential lease premium payments

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