Recent changes to the Stamp Duty Land Tax Manual


Below are details of the amendments that were published on 18 November 2009 (see the update index for all updates).


Section

Details of update

SDLTM10020

Introduction: Scope of stamp duty land tax on leases. Page amended

SDLTM19300

Reliefs and exemptions: Contents. 3 items added to contents table

SDLTM19340

Reliefs and exemptions: Sale and leaseback arrangements. Chapter re-written.

SDLTM19341

Reliefs and exemptions: Sale and leaseback arrangements. Example added

SDLTM19342

Reliefs and exemptions: Sale and leaseback arrangements. Example added

SDLTM19343

Reliefs and exemptions: Sale and leaseback arrangements. Example added

SDLTM04060c

Non-cash consideration: Construction or similar works.

Example re-written