SolvedSDLTM24700 | Seeding relief for Co-ownership Contractual Schemes & PAIFs: Contents
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Contents17 entries
- SDLTM24705General Overview
- SDLTM24710Property Authorised Investment Fund (PAIF): Introduction
- SDLTM24715Co-ownership Authorised Contractual Scheme (CoACS): Introduction
- SDLTM24720Reserved Investor Fund (RIF): Introduction
- SDLTM24725Basic Conditions for Seeding Relief
- SDLTM24730The Seeding Period
- SDLTM24735Restriction on Relief
- SDLTM24740Further restrictions for RIFs
- SDLTM24745Withdrawal of Relief
- SDLTM24750Withdrawal of Relief: Ceasing to Qualify as PAIF/CoCS
- SDLTM24755Withdrawal of Relief: Conversion of a RIF to a CoACS
- SDLTM24760Withdrawal of Relief: Revocation of RIF entry notices
- SDLTM24765Withdrawal of Relief: Portfolio Test Not Met
- SDLTM24770Withdrawal of Relief: Relevant Disposal of Units
- SDLTM24775Withdrawal of Relief: Dwelling Occupied by Non-Qualifying Individual
- SDLTM24780Genuine Diversity of Ownership Ceases – CoACS
- SDLTM24785Making a Seeding Relief Claim