[SDLTM27005] SDLTM27005 – Reliefs: Right to buy transactions, shared ownership leases etc: General overview FA03/S70 and FA03/SCH9
FA03/S70 introduces FA03/SCH9 which is dealt with in this manual at the following pages
Relief for right to buy transactions at SDLTM27010
Relief for shared ownership leases and rent-to-shared ownership lease schemes at SDLTM27020+
Relief for rent to mortgage and rent to loan transactions at SDLTM27070
Relief for shared ownership trusts and rent to shared ownership trust schemes at SDLTM27071+
Relief for right to buy transactions operates to limit the chargeable consideration for the transaction by disapplying the provisions relating to contingent consideration. This ensures that the chargeable consideration for the transaction does not exceed the discounted purchase price.