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Contents

Official guidance

Stamp Duty Land Tax Manual

SDLTM09050 · Section 75A Finance Act 2003: Introduction and contents

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SDLTM09060 · Commencement
SDLTM09070 · Requesting Advice
SDLTM09080 · Non-statutory clearances
SDLTM09090 · Intention and purpose of the legislation
SDLTM09100 · Application and approach: Section 75A (1)
SDLTM09110 · The notional transaction: Section 75A (4)
SDLTM09120 · Effective date of transaction: Section 75A (6)
SDLTM09130 · Identifying “V” and “P”: Section 75A (1)(a)
SDLTM09140 · Identifying V: Section 75A (1)(a)
SDLTM09150 · Identifying P: Section 75A (1)(a)
SDLTM09160 · How to identify P where there are multiple candidates: Section 75A (1)(a)
SDLTM09170 · Scheme Transactions: Section 75A (1)(b)
SDLTM09180 · Meaning of transaction: Section 75A (1)(b)
SDLTM09190 · Meaning of ‘involved in connection with’: Section 75A (1)(b)
SDLTM09200 · Examples of scheme transactions: Section 75A (3)(A)
SDLTM09210 · The notional land transaction: Section 75A (1)(c)
SDLTM09220 · The chargeable consideration: Section 75A (1)(c)
SDLTM09230 · The comparison test: Section 75A (1)(c)
SDLTM09240 · Incidental transactions: Section 75B
SDLTM09250 · What is not incidental: Section 75B(2)
SDLTM09260 · What could be incidental: Section 75B
SDLTM09270 · Supplementary provisions: Section 75C
SDLTM09280 · Transfer of shares or securities: Section 75C (1)
SDLTM09290 · Connected Companies, Section 53 FA03: Section 75C (6)
SDLTM09300 · Availability of relief: Section 75C (2)
SDLTM09310 · Transfer of an Undertaking: Section 75C (3)
SDLTM09320 · Consideration for certain transactions: Section 75C (4)
SDLTM09330 · Just and reasonable apportionment: Section 75C (5)
SDLTM09340 · Exchanges: Section 75C (7)
SDLTM09350 · Property Investment Partnership: Section 75C (8)
SDLTM09360 · Partnerships – Special Provisions: Section 75C (8A)
SDLTM09370 · SDLT paid for disregarded land transactions: Section 75C (10)
SDLTM09380 · Example 1 – company purchase and de-envelope
SDLTM09390 · Example 2 – partnership transfer
SDLTM09400 · Example 3 – Distribution by unit trust scheme
SDLTM09410 · Example 4 – Hive-out and sale of transferor
SDLTM09420 · Example 5 – De-enveloping from company
SDLTM09430 · Example 6 – Distribution followed by onward sale
SDLTM09175 · Section 75A Finance Act 2003: Section 75A Finance Act 2003: Section 75A Finance Act 2003, Overall approach
SDLTM09225 · Section 75A Finance Act 2003, situations where HMRC accept that s.75A is unlikely to apply
SDLTM09275 · Section 75A Finance Act 2003, other provisions

Section 75A Finance Act 2003: Introduction and contents
Section 75A Finance Act 2003, other provisions

SDLTM09275 | Section 75A Finance Act 2003, other provisions

From HM Revenue & Customs · Stamp Duty Land Tax Manual

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