Chargeable consideration

Relevant land

Commentary – SDLT Reporter ¶50-000

Scope of section 55

Commentary – SDLT Reporter ¶50-000

Completion of the LTR

Commentary – SDLT Reporter ¶90-310

Effective adjustment of rates

Collective enfranchisement by leaseholders

Commentary – SDLT Reporter ¶50-115 ; SDLT Reporter ¶73-000

Crofting community right to buy provision

Commentary – SDLT Reporter ¶50-115

Higher-rates transaction

Additional dwellings

Commentary – SDLT Reporter ¶50-107

Chargeable transaction

Commentary – SDLT Reporter ¶50-107

Dwellings purchased by companies

Commentary – SDLT Reporter ¶50-107

Meaning

Commentary – SDLT Reporter ¶50-107

Refund of tax, sale of old main residence following purchase of new

Commentary – SDLT Reporter ¶50-107

Rates

Non-residential or mixed property

Commentary – SDLT Reporter ¶50-110–SDLT Reporter ¶50-111

Residential property before 1 April 2016

Commentary – SDLT Reporter ¶50-105–SDLT Reporter ¶50-106

Residential property before 4 December 2014

Commentary – SDLT Reporter ¶50-105–SDLT Reporter ¶50-106

Two rate tables

Commentary – SDLT Reporter ¶50-100

Variable and uncertain rents

Commentary – SDLT Reporter ¶60-425