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Contents

Official guidance
Stamp Duty Land Tax Manual

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

  • 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
  1. Section 75A Finance Act 2003: Introduction and contents
  2. Just and reasonable apportionment: Section 75C (5)

SDLTM09330 | Just and reasonable apportionment: Section 75C (5)

From HM Revenue & Customs · Stamp Duty Land Tax Manual

(This page was introduced on 15 January 2020)

When calculating the chargeable consideration for the notional transaction between V and P, a just and reasonable apportionment can be made for consideration received or given which is partly in respect of the chargeable interest acquired by P and partly in respect of another chargeable interest.

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