SolvedSDLTM24705 | General Overview
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Seeding Relief provides relief from Stamp Duty Land Tax (SDLT) in a situation where a collective investment scheme purchases an interest in land situated in England or Northern Ireland in exchange for units in the scheme.
The relief applies for Property Authorised Investment Funds (PAIFs) and Co-ownership Contractual Schemes (CoCS).
Co-Ownership Authorised Schemes (CoACSs) and Reserved Investor Funds (RIFs) are both types of CoCS.
The specified conditions in FA03/SCH7A must be met and continue to be met to qualify for the relief.