Recent updates to the Stamp duty Land Tax Manual
Below are details of the amendments that were published on 13 February 2009 (see the update index for all updates)
| Section | Details of update |
|---|---|
| SDLTM00050 | Introduction to Stamp duty land tax: added a note about temporary threshold of £175,000. |
| SDLTM13050 | Calculation of Stamp duty land tax: Deposit & loan arrangements: Example 2: Amended the date to read 1 June 2008 in the first paragraph, and deleted the fourth paragraph. |
| SDLTM13055 | Calculation of Stamp duty land tax: Deposit & loan arrangements: Example 3: Amended the date to read 1 June 2008 in the first paragraph, and deleted the second paragraph. |
| SDLTM13060 | Calculation of Stamp duty land tax: Deposit & loan arrangements: Example 4: Dates amended in the first paragraph. |
| SDLTM13105 | Calculation of Stamp duty land tax: Rent: Rate thresholds: Example 1: Date amended in the first paragraph. |
| SDLTM13110 | Calculation of Stamp duty land tax: Rent: Rate thresholds: Example 2: Date amended in the first paragraph. |
| SDLTM20055 | Reliefs: Disadvantaged areas relief: General Overview. Wording amendment. |
| SDLTM20060 | Reliefs: Disadvantaged areas relief: The relief FA03/SCH6/PARA4. Slight word amendment. |
| SDLTM20070 | Reliefs: Disadvantaged areas relief: Definition of residential property FA03/S116. Wording amendment. |
| SDLTM20073 | Reliefs: Disadvantaged areas relief: Non-residential property FA03/S116. New section FA03/S116(3) defines non-residential property. |
| SDLTM20076 | Reliefs: Disadvantaged areas relief: Residential and non-residential property: further notes. New section further notes for residential and non-residential properties. |
| SDLTM20080 | Reliefs: Disadvantaged areas relief: Mixed-use property FA03/SCH6/PARA6. Wording amendment. |
| SDLTM20090 | Reliefs: Disadvantaged areas relief: Identifying whether land is within a qualifying area (Enterprise Area). Wording amendment |
| SDLTM10100 | Reliefs: Disadvantaged areas relief: Making a claim. Eight paragraph added to text. |
| SDLTM20110 | Reliefs: Disadvantaged areas relief: Relief for non-residential property transactions before 17 March 2005. Wording amendment. |
| SDLTM20500 | Reliefs: Diplomatic premises. New section explaining relief for Diplomatic premises. |
| SDLTM20600 | Reliefs: Sovereign Bodies and International Organisations. New chapter explaining the relief for Sovereign bodies and International organisations. |
| SDLTM29600 | Miscellaneous provisions. New chapter written. |
| SDLTM29610 | Reliefs: NHS Trusts and NHS Foundation Trusts. New section written. Section 61(3)(b) |
| SDLTM29620 | Reliefs: Health Service (Scotland). Section 104A National Health Service (Scotland) Act 1978 written. |
| SDLTM29630 | Reliefs: Visiting Forces and Allied Headquarters. FA1960/S74A New section written. |
| SDLTM29640 | Reliefs: Friendly Societies. Section 105A Friendly Societies Act 1974 New section written. |
| SDLTM29650 | Reliefs: Building Societies. Section 108A Building Societies Act 1986 new section written. |
| SDLTM29660 | Reliefs: Highways. Section 281A Highways Act 1980.new section written. |
| SDLTM29670 | Reliefs: Municipal Airports. Section 76A Airports Act 1986 New section written. |
| SDLTM29680 | Reliefs: Heritage bodies. Section 11A National Heritage Act 1980 New section written. |
| SDLTM29690 | Reliefs: Lighthouses. Section 221 Merchant Shipping Act 1995 New section written |
| SDLTM29700 | Reliefs: Agreements under Inclosure Act 1845. Section 163A Inclosure Act 1845 New section written. |
| SDLTM29710 | Reliefs: Grants under Metropolitan Commons Act 1866. Section 33 Metropolitan Commons Act 1866 New section written. |
| SDLTM31610 | Application: Bodies registered under the Industrial and Provident Societies Act 1955. As amended |
| SDLTM27005 | Reliefs: Right to buy transactions, shared ownership leases etc. General overview FA03/S70 and FA03/SCH9 re written. |
| SDLTM27020 | Reliefs: Right to buy transactions, shared ownership leases etc. Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2 re written. |
| SDLTM27030 | Reliefs: Right to buy transactions, shared ownership leases etc. Shared ownership leases FA03/SCH9/PARA2 re written. |
| SDLTM27040 | Reliefs: Right to buy transactions, shared ownership leases etc. Shared ownership leases, market value FA03/SCH9/PARA2 re written. |
| SDLTM27050 | Reliefs: Right to buy transactions, shared ownership leases etc. Market value election for leasehold property where additional shares may be purchased FA03/SCH9/PARA4, re written. |
| SDLTM27060 | Reliefs: Right to buy transactions, shared ownership leases etc. Staircasing transactions re written. |
| SDLTM27065 | Reliefs: Right to buy transactions, shared ownership leases etc: New section written, shared ownership leases: treatment where market value election not made: effect linked transactions rules FA03/SCH9/PARA4B |
| SDLTM13010 | Calculation of Stamp duty land tax: lease premium: residential property. Section re written. |
| SDLTM13012 | Calculation of stamp duty land tax: Lease premium: Non-residential or “mixed” property. Complete new section. |
| SDLTM13015 | Calculation of stamp duty land tax: Lease premium: Relevant rental figure. Section rewritten. |
| SDLTM13020 | Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1. Section re written. |
| SDLTM13025 | Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2. Section re written. |
| SDLTM13030 | Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3. Section re written. |
| SDLTM13035 | Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4. Section re written. |
| SDLTM10022 | Timeshares. Complete new section written |
| SDLTM10023 | Mobile Homes, Caravans and Houseboats. Complete new section written. |
| SDLTM84250 | Compliance: Assessments and Revenue determinations. Revenue determinations FA03/SCH10/PARA25. Information on appeals added to this section. |
