Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Stamp Duties Consolidation Act 1999 section 44
Section 44 Procedure to apply where consideration, etc, cannot be ascertained
Section 44 provides that where the consideration for a sale cannot be ascertained at the date of execution, stamp duty is charged on the market value of the property instead.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.