SDLTM09515 - Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is a 바카라 사이트˜higher threshold interest바카라 사이트™? FA03/SCH4A/PARA1
A higher threshold interest is an interest in a single dwelling where the consideration attributable (on a just and reasonable basis) to that interest is greater than the higher rate threshold.
An 바카라 사이트˜interest in a single dwelling바카라 사이트™ means so much of the subject-matter of a chargeable transaction as consists of a chargeable interest in or over a single dwelling (together with appurtenant rights).
바카라 사이트˜Appurtenant rights바카라 사이트™ means any rights or interests appurtenant or pertaining to the chargeable interest, that are acquired with it.