Connected parties
Annual tax on enveloped dwellings
Commentary –
Chanda on Property Investment 13.5.3
Connected companies market value rule
Examples
Commentary –
Stamp Taxes Reporter ¶41-915
Exceptions
Commentary –
Stamp Taxes Reporter ¶41-910
Market value
Commentary –
Stamp Taxes Reporter ¶41-920
Meaning of connected persons
Commentary –
Stamp Taxes Reporter ¶41-905
Statutory provisions
Commentary –
Stamp Taxes Reporter ¶41-900
Lease premiums (deemed)
Commentary –
Chanda on Property Investment 10.3
Reverse premiums
Commentary –
Chanda on Property Investment 11.2
Transfer of rights
Commentary –
Stamp Taxes Reporter ¶20-400