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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM07550 · Scope: When is Stamp Duty Land Tax (SDLT) chargeable

  • SDLTM07600 · Effective date of a transaction FA03/S119
  • SDLTM07700 · Contracts and substantial performance FA03/S44: General guidance
  • SDLTM07750 · Contracts and substantial performance: Substantial performance at completion FA03/S44(3)
  • SDLTM07800 · Contracts and substantial performance: Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
  • SDLTM07850 · Contracts and substantial performance: What is substantial performance FA03/S44(5)
  • SDLTM07900 · Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)
  • SDLTM07950 · Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)
  • SDLTM08000 · Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)
  • SDLTM08050 · Contracts and substantial performance: Substantially performed and later annulled FA03/S44(9)
  • SDLTM08100 · Contracts and substantial performance: Definitions FA03/S44(10)
  • SDLTM08150 · Contracts and substantial performance: Conditional contracts
  • SDLTM09000 · Options and rights of pre-emption FA03/S46(3)
  • SDLTM09050 · Section 75A Finance Act 2003: Introduction and contents
  • SDLTM09850 · SDLT - increased rates for non-resident transactions
  1. Scope
  2. Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents

SDLTM07550 | Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents14 entries

  1. SDLTM07600Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Effective date of a transaction FA03/S119
  2. SDLTM07700Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance FA03/S44: General guidance
  3. SDLTM07750Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance at completion FA03/S44(3)
  4. SDLTM07800Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
  5. SDLTM07850Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: What is substantial performance FA03/S44(5)
  6. SDLTM07900Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a)
  7. SDLTM07950Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantial amount of the consideration FA03/S44(5)(b)
  8. SDLTM08000Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later completed FA03/S44(8)
  9. SDLTM08050Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Substantially performed and later annulled FA03/S44(9)
  10. SDLTM08100Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Definitions FA03/S44(10)
  11. SDLTM08150Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Contracts and substantial performance: Conditional contracts
  12. SDLTM09000Scope: When is Stamp Duty Land Tax (SDLT) chargeable: Options and rights of pre-emption FA03/S46(3)
  13. SDLTM09050Section 75A Finance Act 2003: Introduction and contents
  14. SDLTM09850SDLT - increased rates for non-resident transactions: Contents
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