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SDLTM27000 | Reliefs: Right to buy transactions, shared ownership leases etc: contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents18 entries

  1. SDLTM27005Reliefs: Right to buy transactions, shared ownership leases etc: General overview FA03/S70 and FA03/SCH9
  2. SDLTM27010Reliefs: Right to buy transactions, shared ownership leases etc: Definition of right to buy FA03/SCH9/PARA1
  3. SDLTM27015Reliefs: Right to buy transactions, shared ownership leases etc: Guidance on the stamp duty land tax treatment of right to buy transactions
  4. SDLTM27020Reliefs: Right to buy transactions, shared ownership leases etc: Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2 & PARA 4
  5. SDLTM27030Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: market value election where freehold reversion is available: detailed conditions FA03/SCH9/PARA2
  6. SDLTM27040Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: market value election where freehold reversion is available: treatment of freehold reversion FA03/SCH9/PARA3
  7. SDLTM27050Reliefs: Right to buy transactions, shared ownership leases etc: Market value election for leasehold property where additional shares may be purchased: detailed conditions FA03/SCH9/PARA4
  8. SDLTM27060Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: treatment where market value election not made: staircasing transactions FA03/SCH9/PARA4A
  9. SDLTM27065Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: treatment where market value election not made: effect of linked transactions rules FA03/SCH9/PARA4B
  10. SDLTM27070Reliefs: Right to buy transactions, shared ownership leases etc: Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6
  11. SDLTM27071Reliefs: Right to buy transactions, shared ownership leases etc: Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13
  12. SDLTM27072Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: introduction FA03/SCH9/PARA7++
  13. SDLTM27073Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: general conditions FA03/SCH9/PARA7
  14. SDLTM27074Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8
  15. SDLTM27075Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10
  16. SDLTM27076Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12
  17. SDLTM27077Reliefs: Right to buy transactions, shared ownership leases etc: Rent to shared ownership trust: treatment of transactions FA03/SCH9/PARA14
  18. SDLTM27080Reliefs: Right to buy transactions, shared ownership leases etc: Notes to assist the completion of the SDLT1 land transaction return