SDLTM - Recent changes to this Guidance

Below are details of the amendments that were published on 29 September 2004

SectionTitle and details of the update
SDLTM00570Scope: What is chargeable: Assents and appropriations by personal representatives FA04/S300 - When is a land transaction to a beneficiary under a will or on intestacy exempt from SDLT and when does the exemption not apply?
SDLTM00570aScope: What is chargeable: Assents and appropriations by personal representatives FA04/S300: Examples
SDLTM01110Scope: What is chargeable: Transfer of rights: Transfer of part only FA03/S45(5) & FA04/SCH37/PARA5 – Further guidance on how to treat transfer of rights which relates only to part of the subject-matter of the original contract
SDLTM04040Scope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8 – Further update on guidance on when assuming or releasing of a debt is considered as chargeable for SDLT
SDLTM04040aScope: How much is chargeable: Non-cash consideration: Assumption or release of a debt FA03/SCH4/PARA8: Examples
SDLTM29500Reliefs: Arrangements involving public or educational bodies: General guidance on FA03/SCH4/PARA17 - General guidance on ‘PFI’ deals