44 Higher rates of tax for additional dwellings etc
Finance Act 2019 (2019 c 1) | Legislation

44  Higher rates of tax for additional dwellings etc

(1)     Schedule 4ZA to FA 2003 (stamp duty land tax: higher rates for additional dwellings and dwellings purchased by companies) is amended as follows.

(2)     In paragraph 2 (meaning of “higher rates transaction” etc) after

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