# Stamp Duty Land Tax Act 2015, Paragraph 9


In section 77(1)(b) (notifiable transactions) for “which tax is chargeable at a rate of 1% or higher” substitute “ any part of which tax is chargeable at a rate of more than 0% ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/1/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.