Recent updates to the Stamp Duty Land Tax manual

Below are details of the amendments that were published on 6 March 2008 (see the update index for all updates).

SectionTitle and details of update
SDLTM04020aNon-cash consideration: Exchanges FA03/SCH4/PARA5: Examples: Example 3 amended pre Royal Assent.
SDLTM28505aReliefs: Collective enfranchisement by leaseholders: What is chargeable: Example amended the threshold from £60,000 to £125,000.