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Chapter 5: SDLT Reliefs Meaning of a ‘dwelling’ for MDR purposes Planning permission – building in the process of being constructed How many dwellings are being acquired? Does the 3% surcharge apply on making an MDR claim? Calculation of SDLT liability on making an MDR claim Circumstances in which MDR is not available Calculations showing how MDR applies ...
TRANSFERS INVOLVING MULTIPLE DWELLINGS
- Author:
- Ros Martin
- Publisher:
- Bloomsbury Professional
- Publication Date:
- November 2024
- Law Stated At:
- 31 October 2024
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