SDLTM21500 | Pre-completion transaction: contents
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Contents20 entries
- SDLTM21510Introduction to pre-completion transactions
- SDLTM21520Outline of legislation
- SDLTM21530Introductory provisions and key definitions
- SDLTM21540Paragraphs 4-8 - Assignments of rights
- SDLTM21550Free-standing transfers
- SDLTM21560Minimum consideration rule
- SDLTM21570 Relief for the transferor
- SDLTM21580Registration of interest in land
- SDLTM21590Example 1, Simple assignments of rights
- SDLTM21600Example 2, Subsale and minimum consideration rule
- SDLTM21610Example 3, Assignment of part
- SDLTM21620Example 4, Subsale of part
- SDLTM21630Example 5, Series of assignments
- SDLTM21640Example 6, Series of subsales
- SDLTM21650Example 7, Exchanges - assignments
- SDLTM21660Example 8, Exchanges subsales
- SDLTM21670Example 9 , Acquisition by a connected company
- SDLTM21680Example 10, Partnerships
- SDLTM21690Example 11, Novation
- SDLTM21700Example 12, Successive subsales