SDLTM00210 | Scope: what is chargeable: contents
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Contents60 entries
- SDLTM00260Scope: What is chargeable: Land transactions: What is a land transaction FA03/S43(1)
- SDLTM00270Scope: What is chargeable: Land transactions: Meaning of acquisition FA03/S43
- SDLTM00280Scope: What is chargeable: Land transactions: Meaning of chargeable interest FA03/S48
- SDLTM00285Scope: What is chargeable: Land transactions: The Commonhold and Leasehold Reform Act 2002
- SDLTM00290Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)
- SDLTM00300Scope: What is chargeable: Land transactions: Method of acquisition unimportant FA03/S43(2)
- SDLTM00305Scope: What is chargeable: Land transactions: Deeds of rectification
- SDLTM00310Scope: What is chargeable: Land transactions: Notifiable transactions FA03/S77 & S77A
- SDLTM00310AScope: What is chargeable: Land transactions: Notifiable transactions FA03/S77: examples
- SDLTM00320Scope: What is chargeable: Land transactions: Exempt interests FA03/S48(2)
- SDLTM00330Scope: What is chargeable: Land transactions: Is notification required?
- SDLTM00330AScope: what is chargeable: land transactions: is notification required? examples
- SDLTM00360Scope: what is chargeable: land transactions: Residential and non-residential – relevant land
- SDLTM00365Scope: what is chargeable: land transactions: residential and non-residential property: definitions
- SDLTM00365AScope: what is chargeable: land transactions: Residential Property – Definitions (2)
- SDLTM00372Scope: what is chargeable: land transactions: Residential Property– Dwellings
- SDLTM00375Scope: what is chargeable: land transactions: residential property - special types of accommodation
- SDLTM00377Scope: what is chargeable: land transactions: residential property: treatment of student accommodation
- SDLTM00377AScope: what is chargeable: land transactions: residential property: the treatment of student accommodation (examples)
- SDLTM00380Scope: what is chargeable: land transactions: Residential Property – Used as a dwelling or suitable for use as a dwelling
- SDLTM00385Scope: what is chargeable: land transactions: Residential Property – Not suitable for use as a dwelling
- SDLTM00390Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations)
- SDLTM00395Scope: what is chargeable: land transactions: Residential Property– Dwellings (Further Considerations (2))
- SDLTM00400Scope: what is chargeable: land transactions: Residential Property– Dwellings (Constructed or Adapted)
- SDLTM00410Scope: what is chargeable: land transactions: Residential Property–How many Dwellings?
- SDLTM00415Scope: what is chargeable: land transactions: Residential Property–How many Dwellings? Forming a Balanced Judgement
- SDLTM00420Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration
- SDLTM00425Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration (2)
- SDLTM00430Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Control of utilities and Other Factors
- SDLTM00440Scope: what is chargeable: land transactions: garden or grounds - definitions
- SDLTM00445Scope: what is chargeable: land transactions: garden or grounds - when to consider the status of land
- SDLTM00450Scope: what is chargeable: land transactions: garden or grounds - historic and future use
- SDLTM00455Scope: what is chargeable: land transactions: garden or grounds – further factors to consider – forming a balanced judgement
- SDLTM00460Scope: what is chargeable: land transactions: garden or grounds – use
- SDLTM00465Scope: what is chargeable: land transactions: garden or grounds – layout of land and outbuildings
- SDLTM00470Scope: what is chargeable: land transactions: garden or grounds – geographical factors
- SDLTM00475Scope: what is chargeable: land transactions: garden or grounds – legal factors and constraints
- SDLTM00480Scope: what is chargeable: land transactions: garden or grounds – interaction with Capital Gains Tax
- SDLTM00510Scope: what is chargeable: exempt transactions: general FA03/S49(1)
- SDLTM00520Scope: What is chargeable: Exempt transactions: Specific exemptions FA03/S49 & FA03/SCH3
- SDLTM00530Scope: What is chargeable: Exempt transactions: Gifts of property FA03/SCH3/PARA1
- SDLTM00540Scope: What is chargeable: Exempt transactions: Registered social landlords FA03/SCH3/PARA2
- SDLTM00550Scope: What is chargeable: Exempt transactions: On the ending of a marriage or civil partnership FA03/SCH3/PARA3 and FA03/SCH3/PARA3A
- SDLTM00560Scope: What is chargeable: Exempt transactions: Following death FA03/SCH3/PARA4
- SDLTM00570Scope: What is chargeable: Assents and appropriations by personal representatives FA03/SCH3/PARA3A
- SDLTM00860Scope: What is chargeable: Contract and conveyance: General FA03/S44
- SDLTM00870Scope: What is chargeable: Contract and conveyance: Definitions FA03/S44
- SDLTM00880Scope: What is chargeable: Contract and conveyance: Conditional contracts
- SDLTM00890Scope: What is chargeable: Contract and conveyance: Contract and later conveyance
- SDLTM00900Scope: What is chargeable: Contract and conveyance: Contract later rescinded or annulled
- SDLTM01060Scope: What is chargeable: Pre-Completion Transactions FA03/SCH2A
- SDLTM01300Scope: What is chargeable: Options and rights of pre-emption FA03/S46
- SDLTM01410Scope: What is chargeable: Exchanges FA03/S47 and FA03/SCH4/PARA5
- SDLTM00370Scope: what is chargeable: land transactions: Disadvantage Area Relief (DAR) mixed-use property FA03/SCH6/PARA6
- SDLTM01070Scope: What is chargeable: Transfer of rights: Charge on the ultimate purchaser FA03/S45
- SDLTM01080Scope: What is chargeable: Transfer of rights: Impact on original contract FA03/S45
- SDLTM01090Scope: What is chargeable: Transfer of rights: Substantial performance of original contract: Examples
- SDLTM01100Scope: What is chargeable: Transfer of rights: Series of transfers
- SDLTM01110Scope: What is chargeable: Transfer of rights: Transfer of part only FA03/S45(5) & FA03/S45A
- SDLTM01120Scope: What is chargeable: Transfer of rights: Definitions FA03/S45(7)