Section 130: SDLT higher rate: acquisition under regulated home reversion plan; Section 1: SDLT higher rate: properties occupied by certain employees etc; Section 133 and schedule 16: SDLT: property authorised investment funds and co-ownership authorised contractual schemes; Sections 134-136: ATED

• Autores: Susan Ball
• Localización: British Tax Review, ISSN-e 0007-1870, Nº. 5, 2016, págs. 628-634
• Idioma: inglés
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