SDLTM - Recent changes to this manual


Below are details of the amendments that were published on 31 July 2007 (see the update index for all updates).

SectionTitle and details of update
SDLTM04140Scope: How much is chargeable. Non-cash consideration: Meaning of market value FA03/S118 – Added 6th paragraph giving an explanation VAT on the market value.
SDLTM07800Scope: When is stamp duty land tax chargeable. Contracts and substantial performance: Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3) - Address details amended.
SDLTM28005Reliefs: Alternative property finance. General overview and definitions FA03/S71A, FA03/S72, FA03/S72A and FA03/S73. -Amended the word individual to person
SDLTM28050Reliefs: Alternative Property Finance. Interest held by financial institution: FA03/S73B – New chapter added.
SDLTM80585Compliance: Rights and obligations. Purchaser amendments FA03/SCH10/PARA6: Procedure – Address details amended.

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