SDLTM27000 - Reliefs: Right to buy transactions, shared ownership leases etc

Contents

SDLTM27005General overview FA03/S70 and FA03/SCH9
Right to buy transactions

SDLTM27010Definition of right to buy FA03/SCH9/PARA1
SDLTM27015Guidance on the stamp duty land tax treatment of right to buy transactions
Shared ownership leases

SDLTM27020Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2
SDLTM27030Other requirements to qualify for shared ownership lease relief
SDLTM27040Treatment of reversion FA03/SCH9/PARA3
SDLTM27050Staircasing: Conditions on the lease FA03/SCH9/PARA4
SDLTM27060
SDLTM27065
Staircasing: Further conditions
Right to buy transactions, shared ownership leases etc
SDLTM27070Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6
SDLTM27080Notes to assist the completion of the SDLT1 land transaction return