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SDLTM20200 | Freeports and Investment Zones relief: contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents18 entries

  1. SDLTM20205 Freeports and Investment Zones relief: general
  2. SDLTM20210Freeports and Investment Zones relief -qualifying land
  3. SDLTM20220Freeports and Investment Zones relief – use of land in a “qualifying manner”
  4. SDLTM20225Freeports and Investment Zones relief – use of land in a “non-qualifying manner”
  5. SDLTM20230Freeports and Investment Zones relief – use of land in a “qualifying manner” – definitions
  6. SDLTM20240Freeports and Investment Zones relief – relief for ancillary land (para 3(3))
  7. SDLTM20250Freeports and Investment Zones relief – transaction land situated outside a freeport tax site
  8. SDLTM20260Freeports and Investment Zones relief – leases and rent
  9. SDLTM20270Freeports and Investment Zones relief – attributing chargeable consideration
  10. SDLTM20280Freeports and Investment Zones relief – 100% relief
  11. SDLTM20285Freeports and Investment Zones relief – partial relief
  12. SDLTM20290Freeports and Investment Zones relief – no relief
  13. SDLTM20300Freeports and Investment Zones relief – meanings of dwelling and residential property
  14. SDLTM20310Freeports and Investment Zones relief – treatment of residential property
  15. SDLTM20320Freeports and Investment Zones relief – control period and withdrawal of relief
  16. SDLTM20330Freeports and Investment Zones relief – withdrawal of relief – exceptions
  17. SDLTM20335Freeports and Investment Zones relief – withdrawal of relief – partial disposal
  18. SDLTM20340Freeports and Investment Zones relief – alternative finance