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SDLTM -
Recent changes to this manual
Below are details of the amendments that were published on 30 January 2007 (see the update index for all updates)
| Section |
Title and details of update |
| SDLTM50300 |
Adjustment where contingency ceases or
consideration is ascertained FA03/S80. Tax previously overpaid paragraph, deleted the word
under. |
| SDLTM23080 |
Group relief: Withdrawal: Occasions when relief
not withdrawn FA03/SCH7/PARA4. 1st Bullet point deleted word company and added word group |
| SDLTM22010 |
England, Scotland and Wales: Detailed rules.
Slight wording amendments to England, Scotland and Wales: Detailed rules |
| SDLTM00280 |
Land transactions: meaning of ‘chargeable
interest’ FA03/S48. more detail on the meaning of ‘chargeable interest’ |
| SDLTM00320 |
Land transactions: ‘exempt interests’
FA03/S48(2) more detail on ‘exempt interests’ |
| SDLTM50100 |
Duty to deliver a land transaction
return FA03/S76: The form: HMRC Orderline number amended. Details of the facility
for electronic submission of forms, including the electronic SDLT5. |
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