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codeine side effects anxiety MarkHarris, chief executive of mortgage broker SPF Private Clients, added: "We await more clarity asto whether this will affect non-residents who have owned property in the UK formany years. The introduction of such a tax will affect people's decisions onwhether they sell or not, and may persuade homeowners to hold onto theirproperties for longer, applying the brakes to the upper end of the propertymarket."