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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM31300 · Co-Ownership Contractual Schemes (CoCS)) – Contents

  • SDLTM31305 · Introduction
  • SDLTM31310 · Co-Ownership Authorised Contractual Schemes (CoACS)
  • SDLTM31315 · Reserved Investor Funds (RIFs)
  • SDLTM31320 · RIFs: SDLT consequences of becoming and ceasing to be a RIF
  • SDLTM31325 · RIFs: Special rules when a scheme leaves the RIF regime
  • SDLTM31330 · RIFS: SDLT entry charge when an unauthorised contractual scheme enters the RIF Regime
  • SDLTM31335 · RIFs: Further implications when an unauthorised contractual scheme enters the RIF regime
  • SDLTM31340 · Seeding Relief
  1. Application: contents
  2. Co-Ownership Contractual Schemes (CoCS)) – Contents

SDLTM31300 | Co-Ownership Contractual Schemes (CoCS)) – Contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents8 entries

  1. SDLTM31305Introduction
  2. SDLTM31310Co-Ownership Authorised Contractual Schemes (CoACS)
  3. SDLTM31315Reserved Investor Funds (RIFs)
  4. SDLTM31320RIFs: SDLT consequences of becoming and ceasing to be a RIF
  5. SDLTM31325RIFs: Special rules when a scheme leaves the RIF regime
  6. SDLTM31330RIFS: SDLT entry charge when an unauthorised contractual scheme enters the RIF Regime
  7. SDLTM31335RIFs: Further implications when an unauthorised contractual scheme enters the RIF regime
  8. SDLTM31340Seeding Relief
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