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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by HM Revenue and Customs, are published
separately as Bill 132—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Mr Chancellor of the Exchequer has made the following statement under section
19(1)(a) of the Human Rights Act 1998:

In my view the provisions of the Stamp Duty Land Tax Bill are compatible with the
Convention rights.

Contents

  1. 1. Change in method of calculating tax on residential property transactions

  2. 2. Citation, commencement and transitional provision etc

    1. Schedule

      Consequential amendments

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