– see also Stamp duty land tax

Acquisitions

Creation

Rectification

Releases or surrenders

Scope

Variations

Charge to SDLT

Devolution of powers

Chargeable interest

Commonhold

Contract followed by conveyance

Completion

Compliance

Development contracts: FA 2004 rule

Generally

Substantial performance

Substantial performance without completion

Transfer form

Creation

Definition

Acquisition of chargeable interest

Acquisition, creation or variation

Commonhold and SDLT treatment

Generally

Subject-matter of land transaction

Exchanges of land

Transition in Scotland to the Land and Buildings Transaction Tax

Notional land transactions under Section 75A

Special purpose vehicles

Transition in Scotland to the Land and Buildings Transaction Tax

Options and pre-emption rights

Transition in Scotland to the Land and Buildings Transaction Tax

Overview

Purchaser

Rectification

Registration

Overview

Procedure

Releases or surrenders

Returns

Subject matter

Transfer of rights

Avoidance through sub-sale relief

Section 44A contract

Section 45 relief – pre-17 July 2013

Variations