Treasury written question – answered on 4th February 2004.
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To ask the Chancellor of the Exchequer what estimate he has made of the percentage of commercial rental contracts liable for stamp duty land tax.
Approximately 60 per cent., of new commercial leases will pay no stamp duty land tax on the rental element. This compares with only 9 per cent. of leases that were exempt as regards the rental element under the previous stamp duty regime.
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