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HMRC internal manual

Stamp Duty Land Tax Manual

• From: HM Revenue & Customs
• Published: 19 March 2016
• Updated: 24 October 2018, see all updates

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1. Contents
2. SDLTM10000
3. SDLTM15000

Variation of leases: contents

1. SDLTM15010

   Increasing rent in the first five years
2. SDLTM15015

   Reducing the rent payable: contents
3. SDLTM15035

   Reducing the term: contents

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