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  1. Home
  2. Money
  3. Business tax
HMRC internal manual

Stamp Duty Land Tax Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
2 May 2025 - See all updates
  1. Back to contents
  2. SDLTM20000

SDLTM21500 - Pre-completion transaction: contents

  1. SDLTM21510
    Introduction to pre-completion transactions
  2. SDLTM21520
    Outline of legislation
  3. SDLTM21530
    Introductory provisions and key definitions
  4. SDLTM21540
    Paragraphs 4-8 � Assignments of rights
  5. SDLTM21550
    Free-standing transfers
  6. SDLTM21560
    Minimum consideration rule
  7. SDLTM21570
    Relief for the transferor
  8. SDLTM21580
    Registration of interest in land
  9. SDLTM21590
    Example 1, Simple assignments of rights
  10. SDLTM21600
    Example 2, Subsale and minimum consideration rule
  11. SDLTM21610
    Example 3, Assignment of part
  12. SDLTM21620
    Example 4, Subsale of part
  13. SDLTM21630
    Example 5, Series of assignments
  14. SDLTM21640
    Example 6, Series of subsales
  15. SDLTM21650
    Example 7, Exchanges � assignments
  16. SDLTM21660
    Example 8, Exchanges � subsales
  17. SDLTM21670
    Example 9, Acquisition by a connected company
  18. SDLTM21680
    Example 10, Partnerships
  19. SDLTM21690
    Example 11, Novation
  20. SDLTM21700
    Example 12, Successive subsales
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