Text for CQS CPMS Policy
CQS Policy: SDLT - Anti Avoidance
Purchase this policy: Stamp Duty Land Tax policy
- Change date
- 22/08/2023
- Word count
- 114
- Deployment measure
- 9/10
Rationale
Draft wording covering anti-avoidance measures applicable to SDLT drawing attention to some of the key rules contained in the SDLT legislation
You must ensure that you are aware of the anti-avoidance measures applicable to SDLT. There are anti-avoidance rules contained in the SDLT legislation, notably the wide rules at section 75A, 75B and 75C of the Finance Act 2003 and the
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