SDLTM28000 - Reliefs: Alternative property finance

Contents

SDLTM28005General overview and definitions FA03/S71A, FA03/S72, FA03/S72A and FA03/S73
SDLTM28050Relief: Alternative Property Finance

Land sold to a financial institution and leased to an individual: England & Wales and Northern Ireland

SDLTM28100General overview FA03/S71A
SDLTM28110Detailed rules FA03/S71A(1) and FA03/S71A(5)
SDLTM28120The first transaction FA03/S71A(2)
SDLTM28130The second transaction FA03/S71A(3)
SDLTM28140Further transactions FA03/S71A(4) and FA03/S71A(5)

Land sold to a financial institution and leased to an individual: Scotland

SDLTM28200General overview FA03/S72
SDLTM28210Detailed rules FA03/S72(1) and FA03/S72(5)
SDLTM28220The first transaction FA03/S72(2)
SDLTM28230The second transaction FA03/S72(3)
SDLTM28240The third transaction FA03/S72(4) and FA03/S72(5)

Land sold to a financial institution and individual in common: Scotland

SDLTM28300General overview FA03/S72A
SDLTM28310Detailed rules FA03/S72A(1) and FA03/S72A(5)
SDLTM28320The first transaction FA03/S72A(2)
SDLTM28330The second transaction FA03/S72A(3)
SDLTM28340Further transactions FA03/S72A(4) and FA03/S72A(5)

Land sold to financial institution and re-sold to individual

SDLTM28400General overview FA03/S73
SDLTM28410Detailed rules FA03/S73(1)
SDLTM28420The first transaction FA03/S73(2)
SDLTM28430The second transaction FA03/S73(3)

Home|Main Contents|Manual Contents

Top|Menu