Acquisitions

Creation

Releases or surrenders

Scope

Variations

Chain-breaking companies

Generally

Companies

Compliance on withdrawal

Conditions

Disqualifying change of control within three years

Exceptions

Generally

Overview

Recovery of SDLT

Withdrawal

House-building companies

Conditions

Definition

Generally

National purposes

Permitted amount

Personal representatives

Generally

Principal, definition

Property traders

Definition

Generally

Refurbishment, definition

Registered providers of social housing/RSLs

Reliefs applicable from 17 July 2013

Dwellings for occupation by certain employees

Farmhouses

Financial institutions acquiring dwellings in the course of lending

Letting, trading in or redeveloping properties

Trades involving making a dwelling available to the public

Variations

Withdrawal of reliefs

Other cases

Property lessors, traders and developers