Section 197: Leases

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 196: Relief from higher rate
- Section 198: Standard rate of landfill tax

Part 4: Excise duties and other taxes

Schedule 41 contains provision about stamp duty land tax in relation to leases.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.