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Stamp Duty Land Tax: property investment funds

This applies to managers of and investors in property authorised investment funds (PAIFs) and co‑ownership authorised contractual schemes (CoACSs).

Last fetched 04 May 2026 · gov.uk

Documents

Stamp Duty Land Tax: property investment funds Draft clause 50application/pdf Draft explanatory notes clause 50application/pdf

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated09 Dec 2015

Organisations

HM Revenue & Customs

Topics

Stamp duty and other tax on property

Source

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