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SDLTM09797 - Stamp Duty Land Tax Manual - HMRC internal manual

Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ . Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More de...
Northern Ireland United Kingdom Civil Partnership Matrimonial Causes Act Family Proceedings Act Matrimonial Causes
Source: gov.uk

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