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Commentary

241.1 Stamp duty land tax (England) or Land Transaction Tax (Wales)

LEASEHOLD REFORM AND ENFRANCHISEMENT vol 25(4)

241.1 Stamp duty land tax (England) or Land Transaction Tax (Wales)

| Commentary

241 Tenant tax liabilities

Transactions pursuant to the Leasehold Reform, Housing and Urban Development Act 1993 are relevant disposals for tax purposes, and

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