SDLTM27000 - Reliefs: Right to buy transactions, shared ownership leases etc
Contents
General overview FA03/S70 and FA03/SCH9 |
Right to buy transactions
Definition of right to buy FA03/SCH9/PARA1 |
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Guidance on the stamp duty land tax treatment of right to buy transactions |
Shared ownership leases
Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2& PARA4 |
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Market value election where freehold reversion is available: detailed conditions FA03/SCH9/PARA2 |
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Market value election where freehold reversion is available: treatment of freehold reversion FA03/SCH9/PARA3 |
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Market value election for leasehold property where additional shares may be purchased: detailed conditions FA03/SCH9/PARA4 |
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Treatment where market value not made: staircasing transactions FA03/SCH9/PARA4A |
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Treatment where market value not made: effect of linked transactions rules FA03/SCH9/PARA4B |
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Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6 |
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Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13 |
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Shared ownership trust: introduction FA03/SCH9/PARA7++ |
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Shared ownership trust: general conditions FA03/SCH9/PARA7 |
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Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8 |
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Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10 |
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Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12 |
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Rent to shared ownership trust: treatment of transactions FA03/SCH9/PARA14 |
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Notes to assist the completion of the SDLT1 land transaction return |
