The following article appeared in Tax Bulletin 70 (April
2004):
This article gives practical and technical guidance on claims
for group relief in stamp duty land tax (SDLT) under Schedule 7 to
the Finance Act 2003 (see
www.opsi.gov.uk/acts/acts2003/30014--t.htm#sch7pt1) . It deals with
material which was previously covered by the Statement of Practice
issued for stamp duty group relief,
SP3/98 published on 13 October 1998. That
Statement does not apply to SDLT but will continue to apply to
stamp duty.
| SDLTM23012 | How to claim group relief in stamp duty land tax |
| SDLTM23013 | Enquiries involving group relief claims |
| SDLTM23014 | Definitions |
| SDLTM23015 | Paragraph 2(1): Arrangements for change of control of purchaser |
| SDLTM23016 | Subsales and group relief in stamp duty land tax |
| SDLTM23017 | Paragraph 2(2)(b): arrangements for the purchaser to cease to be a member of the same group |
| SDLTM23018 | Relevance of arrangements under paragraph 2 to a recovery of tax under paragraph 3 |
| SDLTM23019 | Section 54(4) FA 2003: exception from the connected company charge on a winding up |
