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SDLTM33350 | Transfer of a chargeable interest - Para9

From HM Revenue & Customs · Stamp Duty Land Tax Manual

For the purposes of FA03/Sch15/Part3, references to a transfer of a chargeable interest include

  1. the grant or creation of a chargeable interest,

  2. the variation of a chargeable interest, and

  3. the surrender, release or renunciation of a chargeable interest