HL Deb 28 January 1992 vol 534 c47WA
Lord Ross of Newport

asked Her Majesty's Government:

What action they propose to take on the imposition of stamp duty on assured shorthold tenancies of one year or less under Section 20 of the Housing Act 1988.

Lord Brabazon of Tara

Rent under an assured shorthold tenancy may be liable to stamp duty in the same way as rent under any other lease.

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