SDLTM31300 | Co-Ownership Contractual Schemes (CoCS)) – Contents
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Contents8 entries
- SDLTM31305Introduction
- SDLTM31310Co-Ownership Authorised Contractual Schemes (CoACS)
- SDLTM31315Reserved Investor Funds (RIFs)
- SDLTM31320RIFs: SDLT consequences of becoming and ceasing to be a RIF
- SDLTM31325RIFs: Special rules when a scheme leaves the RIF regime
- SDLTM31330RIFS: SDLT entry charge when an unauthorised contractual scheme enters the RIF Regime
- SDLTM31335RIFs: Further implications when an unauthorised contractual scheme enters the RIF regime
- SDLTM31340Seeding Relief