SDLTM30000 - Application: contents


SDLTM30010 Amount of tax chargeable FA03/S55
SDLTM30020 5 per cent rate for chargeable consideration over £1 million - residential property
SDLTM30100 Linked transactions FA03/S108
SDLTM31600 Joint purchasers FA03/S103
SDLTM31610 Registration under the Industrial and Provident Societies Acts
SDLTM31900 Persons acting in a representative capacity FA03/S106
SDLTM32000 Crown application FA03/S107
SDLTM32500 Registered social landlords

Companies

SDLTM30200 General FA03/S100
SDLTM30220 Deemed market value FA03/S53
SDLTM30221 Deemed market value: Example 1
SDLTM30222 Transfer to a connected company: Example 2
SDLTM30223 Transfer to a connected company: Example 3
SDLTM30224 Transfer to a connected company: Example 4
SDLTM31400 Unit trust schemes FA03/S101
SDLTM31500 Open-ended investment companies

Top of page

Trusts and powers

SDLTM31700 Introduction FA03/S105 and FA03/SCH16
SDLTM31710 Bare trusts
SDLTM31710a Bare trusts: Example
SDLTM31720 Settlements
SDLTM31730 Relevant Trustees
SDLTM31740 Scottish and foreign trusts FA03/SCH16/PARA2
SDLTM31745 Changes in the composition of trustees of a continuing settlement
SDLTM31750 Transfers between pension funds
SDLTM31760 Consideration for exercise of power of appointment or discretion FA03/SCH16/PARA7
SDLTM31800 Transactions involving pension funds
SDLTM31810 Transactions involving pension funds - Borrowing and Mortgages
SDLTM31811 Transactions involving pension funds: Example 1
SDLTM31812 Transactions involving pension funds: Example 2
SDLTM31820 Pension funds and linked transactions

Top of page

Partnerships

SDLTM33000 Introduction FA03 SCH15
SDLTM33100 How is a partnership treated for SDLT purposes SCH15 Part 1
SDLTM33200 Ordinary partnership transactions SCH15 Part 2
SDLTM33300 Special provisions relating to partnerships SCH15 Part 3
SDLTM34800 Transactions on or before 22 July 2004