stamp duty land tax

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A tax charged on the consideration given for the sale of land in the UK on or after 1 December 2003. The rate is 1% of the purchase price of properties sold for above £125,000 but not above £250,000, and 3% of the price of those above £250,000 but not above £500,000. Above this figure, it is 4%.

Subjects: Financial Institutions and Services.

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