Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax: extension of scope of reliefs from 15% rate
This applies to companies, partnerships with company members, and collective investment schemes, which acquire and own residential property in the UK valued over £500,000.
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▤ Verbatim text from source document
This legislation will extend the scope of the reliefs available from Annual Tax on Enveloped Dwellings (ATED) and 15% higher rate of Stamp Duty Land Tax (SDLT).