SDLTM - Recent changes to this Guidance

Below are details of the amendments that were published on 28 July 2004

SectionTitle and details of the update
SDLTM03800Scope: How much is chargeable: Interaction with VAT FA03/SCH4/PARA2 - Further guidance on issues relating to VAT
SDLTM30100Application: Linked transactions FA03/FA03/S108 - Further guidance on linked transactions
SDLTM30200Application: Companies: General FA03/S100 - Who might be responsible for signing and submitting a company land transaction return
SDLTM31750Application: Trusts and powers: Transfers between pension funds and changes in the trustees of a pension fund - Guidance on the approach that will be taken in applying Stamp Duty Land Tax to the particular circumstances of the pensions industry
SDLTM80585Compliance: Rights and obligations: Purchaser amendments FA03/SCH10/PARA6: Procedure – Which offices should purchaser amendment letters be submitted in the case of underpaid and overpaid tax. Also includes further information on agent authorisation