SDLTM10000 - lease: contents

The lease chapter is split into two parts

Part 1 England & Wales and Northern Ireland

Deals with concepts common to the law and practice of property in England & Wales and Northern Ireland and the stamp duty land tax (SDLT) legislation as it applies to those concepts and that practice (SDLTM10020 to SDLTM17999);

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Part 2 Scotland

Deals with concepts common to the law and practice of property in Scotland and the SDLT legislation as it applies to those concepts and that practice.

Part 1 England & Wales and Northern Ireland

SDLTM10005

Introduction

SDLTM11000

Chargeable Consideration

SDLTM12000

Notification

SDLTM13000

Calculation of stamp duty land tax

SDLTM14000

Term of a lease

SDLTM15000

Variation of leases

SDLTM16000

Reliefs and Exemptions

SDLTM17000

Miscellaneous Provisions


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Part 2 Scotland

SDLTM17600

Introduction

SDLTM18000

Chargeable Consideration

SDLTM18200

Notification

SDLTM18400

Calculation of stamp duty land tax

SDLTM18700

Term of a lease

SDLTM19000

Variation of leases

SDLTM19300

Reliefs and Exemptions

SDLTM19600

Miscellaneous Provisions