Definition "1) in some countries,a government tax levied on certain contracts and legal documents,the payment of which is evidenced by the stamping of the relevant documents 2) ""A form of taxation that involves, or used to involve, the fixing of pre-paid stamps on legal or commercial documents. Stamp duties may be ad valorem or specific.[...] Stamp duty is applied as a percentage of the value of share transactions in the UK.""" Reference Internat.Account.Lex.,UEC-Group Accounts
Definition tax paid on the purchase of a property or land over a certain price in England, Wales or Northern Ireland (or formerly in Scotland) Reference "GOV.UK > Housing and local services > Owning and renting a property > Stamp Duty Land Tax, https://www.gov.uk/stamp-duty-land-tax/overview [1.12.2015]"
Comment "In Scotland it has been replaced by land and buildings transaction tax (LBTT) [ IATE:3567276 ]."