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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM30000 · Application

  • SDLTM30010 · Amount of tax chargeable FA03/S55
  • SDLTM30020 · Introduction of the 5 percent rate for residential property
  • SDLTM30100 · Linked transactions FA03/S108
  • SDLTM31600 · Application
  • SDLTM31610 · Bodies registered under the Co-operative & Community Benefit Societies Act 2014
  • SDLTM31900 · Persons acting in a representative capacity FA03/S106
  • SDLTM32000 · Crown application FA03/S107
  • SDLTM32500 · Application
  • SDLTM30200 · Companies: General FA03/S100
  • SDLTM30220 · Companies: Deemed market value FA03/S53
  • SDLTM30221 · Deemed market value: Example 1
  • SDLTM30222 · Transfer to a connected company: Example 2
  • SDLTM30223 · Transfer to a connected company: Example 3
  • SDLTM30224 · Transfer to a connected company: Example 4
  • SDLTM31200 · Property authorised investment funds (PAIFs)
  • SDLTM31300 · Co-Ownership Contractual Schemes (CoCS)) – Contents
  • SDLTM31400 · Application
  • SDLTM31500 · Application
  • SDLTM31700 · Trusts and powers: Introduction FA03/S105 and FA03/SCH16
  • SDLTM31710 · Trusts and powers: Bare trusts
  • SDLTM31710A · Trusts and powers
  • SDLTM31720 · Trusts and powers: Settlements
  • SDLTM31730 · Trusts and powers
  • SDLTM31740 · Application
  • SDLTM31745 · Trusts and powers: Changes in the composition of trustees of a continuing settlement
  • SDLTM31750 · Trusts and powers: Transfers between pension funds
  • SDLTM31760 · Application
  • SDLTM31800 · Transactions involving Pension Funds
  • SDLTM31810 · Transactions involving Pension Funds -Borrowing and Mortgages
  • SDLTM31820 · Pension Funds and linked transactions
  • SDLTM31905 · Power of Attorney
  • SDLTM31910 · General Powers of Attorney
  • SDLTM31915 · Powers of Attorney given as security
  • SDLTM31920 · Powers of Attorney and SDLT
  • SDLTM33000 · Partnerships - Partnerships: FA03/SCH15
  • SDLTM33100 · Partnerships
  • SDLTM33200 · Partnerships: Ordinary partnership transactions
  • SDLTM33300 · Partnerships: Special provisions relating to partnerships
  • SDLTM34800 · Partnerships - Transactions on or before 22 July 2004
  • SDLTM34170 · Special provisions relating to partnerships: Interaction of FA03/S53 and Schedule 15
  1. Application: contents
  2. Application -General Powers of Attorney

SDLTM31910 | Application -General Powers of Attorney

From HM Revenue & Customs · Stamp Duty Land Tax Manual

General Powers of Attorney

In England and Wales, “General” is a statutory term used to distinguish a Power of Attorney made under section 10 of the Powers of Attorney Act 1971 from Lasting and Enduring Powers of Attorney and Powers of Attorney which are given as security. It does not mean that the attorney has a general authority to act on the individual’s behalf.

In Northern Ireland, section 10 of the Powers of Attorney (Northern Ireland) 1971 has the same effect.

A General Power of Attorney can confer whatever powers the parties agree. It follows that it will usually be specific as to purpose.

In Scotland it is possible under the common law of agency to appoint an attorney giving a person(s) or organisation authority over an individual’s affairs. The powers of the attorney are governed by the terms of the appointing deed, which may confer power in relation to either particular aspects of the granter’s affairs or may confer more general power to act on the granter’s behalf.

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