Patrick Cannon analyses the Stamp Duty Land Tax announcements in the 2008 Budget
Finance Bill Changes
SDLT 60 self-certificates abolished from 12 March 2008 and need for an SDLT 5 certificate in order to register title to be based on whether the transaction is notifiable or not within the new s 77 of FA 2003.
There were six main stamp duty land tax (SDLT) changes announced in the Budget. Rather helpfully we were also provided with the relevant draft Finance Bill clauses in relation to four of them. The six main changes are in turn:
Patrick Cannon analyses the Stamp Duty Land Tax announcements in the 2008 Budget
Finance Bill Changes
SDLT 60 self-certificates abolished from 12 March 2008 and need for an SDLT 5 certificate in order to register title to be based on whether the transaction is notifiable or not within the new s 77 of FA 2003.
There were six main stamp duty land tax (SDLT) changes announced in the Budget. Rather helpfully we were also provided with the relevant draft Finance Bill clauses in relation to four of them. The six main changes are in turn:
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