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SDLTM09850 | SDLT - increased rates for non-resident transactions: Contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents26 entries

  1. SDLTM09850ASDLT - increased rates for non-resident transactions: Introduction - section 75ZA and Sch 9A FA2003
  2. SDLTM09855SDLT - increased rates for non-resident transactions: Commencement and Transitional Rules - para 6 Sch 16 Finance (No.2) Bill 2021
  3. SDLTM09860SDLT - increased rates for non-resident transactions: Non-resident Transactions - para 2 Sch 9A FA03
  4. SDLTM09865SDLT - increased rates for non-resident transactions: Meaning of dwelling - para 20 Sch 9A FA03
  5. SDLTM09870SDLT - increased rates for non-resident transactions: Rates of SDLT which apply to non-resident transactions - s75ZA FA03
  6. SDLTM09870ASDLT - Increased rates for non-resident transactions: Application of the temporary reduced rates of SDLT to non-resident transactions
  7. SDLTM09875SDLT - increased rates for non-resident transactions: Joint purchasers - para 2(1)(a) Sch 9A FA03
  8. SDLTM09880SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Individuals, basic rule - para 4 Sch 9A FA03
  9. SDLTM09885SDLT - increased rates for non-resident transactions: Spouses and civil partners of UK residents - para 12 Sch 9A FA03
  10. SDLTM09890SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Individuals, special cases - para 5 Sch 9A FA03
  11. SDLTM09895SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction:Crown employment - para 6 Sch 9A FA03
  12. SDLTM09900SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies - para 7 Sch 9A FA03
  13. SDLTM09905SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, first condition - para 7(2) Sch 9A FA03
  14. SDLTM09910SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition - para 7(3) Sch 9A FA03
  15. SDLTM09915SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test - para 9 Sch 9A FA03
  16. SDLTM09920SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test, general partners - para 9(7) Sch 9A FA03
  17. SDLTM09925SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test, attribution of rights and powers - para 10 Sch 9A FA03
  18. SDLTM09930SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, excluded companies - para 11 Sch 9A FA03
  19. SDLTM09935SDLT - increased rates for non-resident transactions: Non-resident in relation to a chargeable transaction: Companies, second condition, examples
  20. SDLTM09940SDLT - increased rates for non-resident transactions: Bare trusts acquiring new lease; and purchases by settlements where a beneficiary entitled to occupy, or to income from, dwelling - paras 13 and 14 Sch 9A FA03
  21. SDLTM09945SDLT - increased rates for non-resident transactions: Co-ownership authorised contractual schemes - para 15 Sch 9A FA03
  22. SDLTM09950SDLT - increased rates for non-resident transactions: Alternative property finance - para 16 Sch 9A FA03
  23. SDLTM09955SDLT - increased rates for non-resident transactions: Completion of contract previously substantially performed - para 17 Sch 9A FA03
  24. SDLTM09960SDLT - increased rates for non-resident transactions: Completion and amendment of land transaction return where an individual becomes UK resident after return delivered - paras 18 and 19 Sch 9A FA03
  25. SDLTM09960ASDLT - increased rates for non-resident transactions: Completion and amendment of land transaction return where an individual becomes UK resident after return delivered - Effect of rules applying to spouses and civil partners of UK residents
  26. SDLTM09965SDLT - increased rates for non-resident transactions: Record keeping and evidence of presence in the UK