SDLTM - Recent changes to this manual
Below are details of the amendments that were published on 17 July 2006 (see the update index for all updates).
| Section | Title and details of update |
| SDLTM00270 | Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43 – Further guidance on the treatment of exceptions from a grant and reservations out of a grant for stamp duty land tax |
| SDLTM03710 | Scope: How much is chargeable: Costs etc not treated as chargeable consideration - Revised guidance following the enactment of the Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2006 (2006 No 875) |
| SDLTM22005 | Reliefs: Compulsory purchase facilitating development: General overview of FA03/S60 – Updated guidance advising the circumstances under which this relief is available |
| SDLTM26005 | Reliefs: Charities relief: General overview FA03/S69 and FA03/SCH8 – Guidance has been updated to emphasise the fact that partial charities relief is not available in any circumstances |
| SDLTM31760 | Application: Trusts and powers: Consideration for exercise of power of appointment or discretion FA03/SCH16/PARA7 - Guidance outlining the use of this paragraph, it explains that this provision will have no application to normal trust transactions |
