Commentary

21.2 Stamp duty land tax and VAT

COMMONS vol 6(1)B
| Commentary

21.2 Stamp duty land tax and VAT

| Commentary

21.2 Stamp duty land tax and VAT

Under Section 163A of the Inclosure Act 1845 any land transaction (such as for instance an exchange or release of common or inclosed land) effected in pursuance of an agreement made or confirmed or used under the Inclosure Act 1845 is exempt from stamp duty land tax. Equally, Section 33 of the Metropolitan Commons Act 1866 ensures that any grant of land under Section 32 of that Act is exempt from stamp duty land tax. In both circumstances, the relevant land transaction return should be submitted with a claim for relief using code

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