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Supplemental 3% SDLT charge on acquisitions of additional residential property: checklist
Practical Law UK Checklist 5-628-2133 (Approx. 17 pages)
Supplemental 3% SDLT charge on acquisitions of additional residential property: checklist
| Law stated as at 09 Feb 2024 • England, Northern Ireland |
This checklist provides a series of questions that should be considered when acting on the acquisition of a dwelling to determine whether the higher rates of SDLT apply to the acquisition due to the 3% SDLT surcharge.