SDLTM07550 - Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents

  1. SDLTM07600
    Effective date of a transaction FA03/S119
  2. SDLTM07700
    General guidance
  3. SDLTM07750
    Substantial performance at completion FA03/S44(3)
  4. SDLTM07800
    Substantial performance prior to completion FA03/S44(4) & FA03/S44A(3)
  5. SDLTM07850
    What is substantial performance FA03/S44(5)
  6. SDLTM07900
    Purchaser takes possession FA03/S44(5)(a)
  7. SDLTM07900A
    Contracts and substantial performance: Purchaser takes possession FA03/S44(5)(a): Example
  8. SDLTM07950
    Substantial amount of the consideration FA03/S44(5)(b)
  9. SDLTM08000
    Substantially performed and later completed FA03/S44(8)
  10. SDLTM08050
    Substantially performed and later annulled FA03/S44(9)
  11. SDLTM08100
    Definitions FA03/S44(10)
  12. SDLTM08150
    Conditional contracts
  13. SDLTM09000
    Options and rights of pre-emption FA03/S46(3)
  14. SDLTM09050
    Section 75A Finance Act 2003: Introduction and contents
  15. SDLTM09500
    Higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents
  16. SDLTM09730
    SDLT - higher rates for additional dwellings: Contents
  17. SDLTM09850
    SDLT - increased rates for non-resident transactions: Contents