division_name: Budget Resolutions and Economic Situation &#8212; 19. Value Added Tax (Special Accounting Scheme)
motion: <p pid=".746.1/1" pwmotiontext="yes">Question accordingly agreed to.</p>
  
  <p pid=".746.1/2" pwmotiontext="yes">20. Stamp duty land tax</p>
  
  <p class="italic" pid=".746.1/3" pwmotiontext="yes">Motion made, and Question put,</p>
  
  <p class="indent" pid=".746.1/4" pwmotiontext="yes">That provision may be made for and in connection with the taxation of transactions involving the acquisition of&#8212;</p>
  
  <p pid=".746.1/5" pwmotiontext="yes">(a) an estate, interest right or power in or over land in the United Kingdom, or</p>
  
  <p pid=".746.1/6" pwmotiontext="yes">(b) the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.</p>
  
  <p pid=".746.1/7" pwmotiontext="yes"><i>The House divided:</i> Ayes 318, Noes 175.</p>