SDLTM  - Recent changes to this Guidance

Below are details of the amendments that were published on 23 February 2006.

SectionTitle and details of the update
SDLTM00285Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002 – Updated guidance on the stamp duty land tax treatment of Commonholds in England & Wales
SDLTM04045Scope: How much is chargeable: Non-cash consideration: Nil-rate band discretionary trusts - When is a nil-rate band discretionary trust arrangement chargeable to stamp duty land tax
SDLTM27015Reliefs: Right to buy transactions, shared ownership leases etc: Guidance on the stamp duty land tax treatment of right to buy transactions - Advice on how a right to buy transaction is dealt with for stamp duty land tax purposes
SDLTM31745Application: Trusts and powers: Changes in the composition of trustees of a continuing settlement - What to send to the relevant Land Registry on a change in the composition of trustees of a continuing trust