Stamp duty and stamp duty land tax Stamp duty and stamp duty land taxF1 United Kingdom 25Paragraph 25 Annotations Textual amendments F1 Sch. 7 para. 25 heading substituted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 25(2) Stamp duty and stamp duty land tax