Simplification of the SDLT treatment of leases: draft Finance Bill 2013 | Practical Law

Simplification of the SDLT treatment of leases: draft Finance Bill 2013 | Practical Law

Draft clauses, published on 11 December 2012 and to be included in the Finance Bill 2013, introduce three changes that will simplify the SDLT lease regime. The changes will apply from the date on which the Finance Bill 2013 receives Royal Assent.

Simplification of the SDLT treatment of leases: draft Finance Bill 2013

Practical Law UK Legal Update 8-523-1280 (Approx. 5 pages)

Simplification of the SDLT treatment of leases: draft Finance Bill 2013

by PLC Tax
Published on 21 Jan 2013 • United Kingdom
Draft clauses, published on 11 December 2012 and to be included in the Finance Bill 2013, introduce three changes that will simplify the SDLT lease regime. The changes will apply from the date on which the Finance Bill 2013 receives Royal Assent.