To ask Her Majesty's Government what would the change in revenue be from stamp duty land tax if the rules for stamp duty land tax were to change such that it was levied on a look-through basis for properties held by overseas legal structures but ultimately held by a United Kingdom owner. [HL1751]

The information is not available. It is not possible to provide an estimate of the charge in revenue as no stamp duty land tax (SDLT) returns are available for transactions of this kind.