| 单词 | stamp duty |
| 释义 | stamp duty A tax on specific transactions collected by stamping the legal documents giving rise to the transactions. The most common in the UK is the stamp duty on the transfer of land above a value of £60,000. The rate is 1% up to and including £250,000 and 3% over £250,000 but not above £500,000. Above this figure it is 4%. The stamp duty on the transfer of securities was abolished in 1992. |
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