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 79
Conveyances and transfers of property between certain bodies corporate
Section 79 gives relief from stamp duty on conveyances and transfers of property between associated bodies corporate within a 90 per cent group, supported by anti-avoidance rules and a two-year clawback.
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.