Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Stamp Duty Land Tax Manual

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

  • SDLTM27005 · General overview FA03/S70 and FA03/SCH9
  • SDLTM27010 · Definition of right to buy FA03/SCH9/PARA1
  • SDLTM27015 · Guidance on the stamp duty land tax treatment of right to buy transactions
  • SDLTM27020 · Conditions the shared ownership lease must fulfil FA03/SCH9/PARA2 & PARA 4
  • SDLTM27030 · Shared ownership leases: market value election where freehold reversion is available: detailed conditions FA03/SCH9/PARA2
  • SDLTM27040 · Shared ownership leases: market value election where freehold reversion is available: treatment of freehold reversion FA03/SCH9/PARA3
  • SDLTM27050 · Market value election for leasehold property where additional shares may be purchased: detailed conditions FA03/SCH9/PARA4
  • SDLTM27060 · Shared ownership leases: treatment where market value election not made: staircasing transactions FA03/SCH9/PARA4A
  • SDLTM27065 · Shared ownership leases: treatment where market value election not made: effect of linked transactions rules FA03/SCH9/PARA4B
  • SDLTM27070 · Rent to mortgage or rent to loan: Chargeable consideration FA03/SCH9/PARA6
  • SDLTM27071 · Rent to shared ownership lease: treatment of transactions FA03/SCH9/PARA13
  • SDLTM27072 · Shared ownership trust: introduction FA03/SCH9/PARA7++
  • SDLTM27073 · Shared ownership trust: general conditions FA03/SCH9/PARA7
  • SDLTM27074 · Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8
  • SDLTM27075 · Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10
  • SDLTM27076 · Shared ownership trust: cases where election not made FA03/SCH9/PARA10-12
  • SDLTM27077 · Rent to shared ownership trust: treatment of transactions FA03/SCH9/PARA14
  • SDLTM27080 · Notes to assist the completion of the SDLT1 land transaction return
  1. Reliefs: Right to buy transactions, shared ownership leases etc: contents
  2. Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8

SDLTM27074 | Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: meaning of “purchaser” FA03/SCH9/PARA8

From HM Revenue & Customs · Stamp Duty Land Tax Manual

For SDLT purposes the purchaser under a shared ownership trust is the person or persons who under the terms of the trust have exclusive use of the trust property, not the social landlord or any other beneficiary of the trust.

PreviousNext
PrivacyTerms