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Makes available the latest paragraphs for you to consider including in your CQS CPMS Policy.

text for CQS CPMS Policy:

CQS Policy: SDLT - Anti Avoidance

Change Date : 22/08/2023    |    Word Count: 114    |    Deployment Measure : 9/10
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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