Stamp duty land tax Stamp duty land tax

1. 127SDLT: calculating tax on non-residential and mixed transactions
2. 128SDLT: higher rates for additional dwellings etc
3. 129SDLT higher rate: land purchased for commercial use
4. 130SDLT higher rate: acquisition under regulated home reversion plan
5. 131SDLT higher rate: properties occupied by certain employees etc
6. 132SDLT: minor amendments of section 55 of FA 2003
7. 133SDLT: property authorised investment funds and co-ownership authorised contractual schemes