Property Taxation - Finance Bill 2013: draft clauses for consultation

Draft clauses have been published on:

  1. a new Annual Residential Property Tax
  2. changes to the Stamp Duty Land Tax rules on:
    • transfers of rights ('subsales')
    • the 15 per cent higher rate charge for certain transactions
    • certain lease arrangements

Follow the link below to view the draft clauses, Explanatory Notes, Tax Information and Impact Notes and details of how to respond to the consultation.

Finance Bill 2013 - draft clauses 11 December 2012