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SDLT: consideration

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The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations, SI 2012/1667, amend FA 2003 Sch 17A para 10, which lists tenant’s obligations etc. that do not count as chargeable consideration.

The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations, SI 2012/1667, amend FA 2003 Sch 17A para 10, which lists tenant’s obligations etc. that do not count as chargeable consideration.

Issue: 1133
Categories: News
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