SDLTM21000 - Reliefs: Certain acquisitions of residential property

Contents

SDLTM21010General overview and definitions FA03/S58A and FA03/SCH6A
SDLTM21020Acquisition by house-building company from individual acquiring new dwelling FA03/SCH6A/PARA1
SDLTM21030Acquisition by property trader from individual acquiring new dwelling FA03/SCH6A/PARA2
SDLTM21040Acquisition by property trader from personal representatives FA03/SCH6A/PARA3
SDLTM21050Acquisition by property trader from individual where chain of transactions breaks down FA03/SCH6A/PARA4
SDLTM21060Acquisition by employer in case of relocation of employment FA03/SCH6A/PARA5
SDLTM21070Acquisition by property trader in case of relocation of employment FA03/SCH6A/PARA6