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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

SDLTM29710 | Reliefs

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Grants under Metropolitan Commons Act 1866

Section 33 Metropolitan Commons Act 1866.

A land transaction is exempt from charge where it is effected in pursuance of a grant under section 32 of 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.

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