Below are details of the amendments that were published on 10 January 2005.
| Section | Title and details of the update |
| SDLTM20110 | New page - Reliefs: Disadvantaged areas relief: State Aids under the EC Treaty - Customers wishing to claim disadvantaged areas relief in respect of non-residential property are advised that this relief is subject to controls on State Aids under the EC Treaty |
| SDLTM04000 | Scope: How much is chargeable: Just and reasonable apportionment FA03/SCH4/PARA4 - change of page number |
| SDLTM04010 | Scope: How much is chargeable: Fixtures and fittings - change of page number |
| SDLTM04015 | New page - Scope: How much is chargeable: Sale of land with associated construction, &c, contract - The Stamp Office view is that the decision in Prudential Assurance Co Ltd v IRC [1992] STC 863 applies for the purposes of Stamp Duty Land Tax as it did for stamp duty |
