Recent updates to the SDLT manual
Below are details of the amendments that were published on 15 October 2009 (see the update index for all updates)
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Section |
Details of update |
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Introduction to stamp duty land tax: Rates of tax - FA03/S55. Link added to: - Rates tables pre 2003 |
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Scope: How much is chargeable: Non- cash consideration: Construction or similar works. 2 new examples quoted |
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Scope: How much is chargeable: Non- cash consideration: Construction or similar works. New example |
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Scope: How much is chargeable: Non- cash consideration: Construction or similar works. New example |
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Reliefs and Exemptions: Sale and leaseback arrangements. Amended bullet points 2 - 4. |
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Reliefs and Exemptions: Sale and leaseback arrangements: Example 1. New chapter added |
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Reliefs and Exemptions: Sale and leaseback arrangements: Example 2. New chapter added |
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Reliefs and Exemptions: Sale and leaseback arrangements: Example 3. New chapter added |
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Reliefs. Contents amended to add SDLTM20700 |
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Reliefs: Zero Carbon Homes Relief. New chapter added. |
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Application. Contents amended to add SDLTM31800, 31810, & 31820, 30221, 30222, 30223 & 30224. |
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Application: Deemed Market Value. Chapter re-written. |
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Application: Deemed Market Value. Example 1 added. |
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Application: Transfers to a connected company. Example 2 added |
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Application: Transfers to a connected company. Example 3 added |
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Application: Transfers to a connected company. Example 4 added |
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Application: Transfers between pension funds. Page amended to refer to guidance at SDLTM31800, 31810 & 31820 |
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Application: Transactions involving pension funds. Further guidance published |
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Application: Transactions involving pension funds: Borrowing and Mortgages. New chapter published |
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Application: Transactions involving pension funds. New example |
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Application: Transactions involving pension funds. New example |
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Application: Pension funds and linked transactions. New chapter published |
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Procedure. Contents amended to add SDLTM50250, 260, 310, 320, 350,450 & 550. |
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Procedure: Completion following Substantial Performance of agreement for sale. New chapter written |
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Procedure: Completion following Substantial Performance of agreement for lease. New chapter written |
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Procedure: Adjustment where contingency ceases or consideration is ascertained- special cases. New chapter written |
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Procedure: Uncertain rent becomes certain. New chapter written. |
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Procedure: Later linked transaction. New chapter written |
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Procedure: Leases that continue after a fixed term. New chapter written. |
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Procedure: Lease for indefinite term. New chapter written. |
