SDLTM03600 - Scope: How much is chargeable
Contents
| SDLTM03700 | General information on FA03/S50 and FA03/SCH4 |
| SDLTM03710 | Costs etc not treated as chargeable consideration |
| SDLTM03800 | Interaction with VAT FA03/SCH4/PARA2 |
| SDLTM03900 | Delay in payment FA03/SCH4/PARA3 |
| SDLTM04000 | Just and reasonable apportionment FA03/SCH4/PARA4 |
| SDLTM04005 | Goodwill |
| SDLTM04010 | Fixtures and fittings |
| SDLTM04015 | Sale of land with associated construction, &c, contract |
Non-cash consideration
| SDLTM04020 | Exchanges FA03/SCH4/PARA5 |
| SDLTM04030 | Land partitioned FA03/SCH4/PARA6 |
| SDLTM04040 | Assumption or release of a debt FA03/SCH4/PARA8 |
| SDLTM04045 | Nil-rate band discretionary trusts |
| SDLTM04050 | Foreign currency FA03/SCH4/PARA9 |
| SDLTM04060 | Construction or similar works FA03/SCH4/PARA10 |
| SDLTM04070 | Services provided FA03/SCH4/PARA11 |
| SDLTM04080 | Purchaser is vendor’s employee FA03/SCH4/PARA12 |
| SDLTM04090 | Exclusions on the grant of a lease FA03/SCH17A/PARA10 |
| SDLTM04100 | New lease granted on the surrender of an old lease FA03/SCH17A/PARA16 |
| SDLTM04110 | Receipt of a reverse premium FA03/SCH17A/PARA18 |
| SDLTM04120 | Indemnities given by the purchaser FA03/SCH4/PARA16 |
| SDLTM04130 | Definition of a major interest in land |
| SDLTM04140 | Meaning of market value FA03/S118 |
Contingent, uncertain or unascertained consideration
| SDLTM05010 | General FA03/S51 |
| SDLTM05020 | Definitions FA03/S51(3) |
Contingent, uncertain or unascertained consideration: Adjustments under FA03/S80
| SDLTM05040 | General |
| SDLTM05050 | Land transaction return required |
| SDLTM05060 | Interaction with FA03/SCH10 |
Annuities as consideration
| SDLTM06010 | General FA03/S52 |
| SDLTM06030 | Amounts of payments unknown FA03/S52(5) |
| SDLTM06040 | No provision for deferral of tax FA03/S52(7) |
| SDLTM06500 | When the transaction involves connected companies FA03/S53 |
