Recent updates to the Stamp Duty Land Tax Manual

Below are details of the amendments that were published on 31 August 2006 (see the update index for all updates).

SectionTitle and details of update
SDLTM00020 Introduction to stamp duty land tax: Nature of guidance and contact details – Updated information on contact for this manual
SDLTM23040 Reliefs: Group, reconstruction or acquisition relief: Restrictions on availability FA03/SCH7/PARA2(4A) – Certain borrowings on ordinary commercial terms are not seen as a bar to relief