230 Special case: stamp duty land tax
Finance Act 2014 (2014 c 26) | Legislation

Chapter 4
Miscellaneous and General Provision

Stamp duty land tax and annual tax on enveloped dwellings

230  Special case: stamp duty land tax

(1)     This section applies to modify the application of this Part in the case of—

(a)     a return or claim in respect of stamp duty land tax, or

(b)     a tax appeal within section 203(g), or any appeal within section 203(i) which derives from such an appeal.

(2)     If two or more persons acting jointly are the purchasers in respect of the land transaction—

(a)     anything required or authorised by this Part to be done in relation to P must be done in relation to all of those persons, and

(b)     any liability of P in respect of an accelerated

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