Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM29600 · Miscellaneous provisions

  • SDLTM29610 · Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts
  • SDLTM29620 · Reliefs
  • SDLTM29630 · Reliefs
  • SDLTM29640 · Reliefs
  • SDLTM29650 · Reliefs
  • SDLTM29660 · Reliefs
  • SDLTM29670 · Reliefs
  • SDLTM29680 · Reliefs
  • SDLTM29690 · Reliefs
  • SDLTM29700 · Reliefs
  • SDLTM29710 · Reliefs
  1. Miscellaneous provisions: contents
  2. Reliefs

SDLTM29700 | Reliefs

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Agreements under Inclosure Act 1845

Section 163A Inclosure Act 1845.

A land transaction is exempt from charge where it is effected by or in pursuance of an agreement made or confirmed or used under the Act.

Relief must be claimed in a land transaction return or an amendment to such a return. Enter code 28 (Other reliefs) at question 9 of the return.

PreviousNext
PrivacyTerms