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Contents

Official guidance

Stamp Duty Land Tax Manual

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

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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

Co-Ownership Contractual Schemes (CoCS)) – Contents
Seeding Relief

SDLTM31340 | Seeding Relief

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Guidance on Seeding Relief for CoCS can be found at SDLTM24700