UK Act of Parliament 2015 c. 1 United Kingdom

Stamp Duty Land Tax Act 2015

An Act to make provision about stamp duty land tax on residential property transactions; and for connected purposes.

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
Amended (in force with amendments)

What it defines

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

21 other provisions — procedural and definitional
s.001 Change in method of calculating tax on residential property transactions (opens in a new tab)
s.002 Citation, commencement and transitional provision (opens in a new tab)
s.003 In section 75 (crofting community right to buy) for subsections... (opens in a new tab)
s.004 (1) In section 80(2) (requirement to make return where contingency... (opens in a new tab)
s.005 In section 81ZA(1)(c) (alternative finance arrangements: additional tax where reliefs... (opens in a new tab)
s.006 In section 81A(1) (requirement to make return in consequence of... (opens in a new tab)
s.007 (1) Schedule 6B (transfers involving multiple dwellings) is amended as... (opens in a new tab)
s.008 In paragraph 8(1) of Schedule 7 (acquisition relief)— (opens in a new tab)
s.009 In section 77(1)(b) (notifiable transactions) for “which tax is chargeable... (opens in a new tab)
s.010 In section 77A(2)(a) (notifiable transactions: exception of certain acquisitions of... (opens in a new tab)
s.011 In section 109(2)(b) (general power to vary Part 4 of... (opens in a new tab)
s.012 In section 122 omit the entry for “rate of tax”.... (opens in a new tab)
s.013 In paragraph 3(1)(b) of Schedule 4A (certain high-value transactions not... (opens in a new tab)
s.014 In paragraph 4B(1) of Schedule 9 (shared ownership transactions) for... (opens in a new tab)
s.015 In paragraph 12 of Schedule 9 (shared ownership trusts) for... (opens in a new tab)
s.016 In paragraph 30(2) of Schedule 15 (partnerships) in paragraph (a)... (opens in a new tab)
s.017 In paragraph 3(3) of Schedule 17A (leases that continue after... (opens in a new tab)
s.018 In paragraph 4(3) of Schedule 17A (treatment of leases for... (opens in a new tab)
s.019 In paragraph 7(1) of Schedule 19 (old linked transactions relevant... (opens in a new tab)
s.020 In paragraph 9(4) of Schedule 19 (exercise of option or... (opens in a new tab)
s.021 In consequence of amendments made by preceding provisions of this... (opens in a new tab)

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.