SDLTM09340 - Exchanges: Section 75C (7)
(This page was introduced on 15 January 2020)
»Ê¹ÚÌåÓýapp SDLT rules for exchanges apply to the notional transaction between V and P. »Ê¹ÚÌåÓýapp exchange rules apply, for example, where two parties enter into two or more land transactions in consideration for each other. One might accept an area of land or a building as all or part of the consideration for disposing of another. For further information on exchanges, see SDLTM04020.