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Stamp Duty Land Tax Bill (HL Bill 80)

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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by HM Revenue and Customs, are published
separately as HL Bill 80—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Lord Newby 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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