# Stamp Duty Land Tax Act 2015, Paragraph 10


In section 77A(2)(a) (notifiable transactions: exception of certain acquisitions of major interests in land: interpretation) for “1% or higher” substitute “ more than 0% ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/1/schedule/paragraph/10 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.