Finance Act 2003 - Stamp Duty Land Tax

Stamp Duty Land Tax

Stamp duty land tax (SDLT), a new tax on land transactions was introduced by the 2003 Act. SDLT largely replaced stamp duty from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed transfer tax charged on "land transactions".

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Read more about this topic:  Finance Act 2003

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