Planning agreements
Cash contributions made by developers
Commentary –
Indirect Tax Reporter ¶37-325
Compliance with, stamp duty land tax
Legislation/Regulatory –
FA2003 s. 61
HMRC Guidance –
SDLTM00700
;
SDLTM22505
Dedication of roads and sewers
Commentary –
Indirect Tax Reporter ¶37-275
Generally
Commentary –
Indirect Tax Reporter ¶37-250
Planning gain agreements
Commentary –
Indirect Tax Reporter ¶51-560
Summary
Commentary –
Indirect Tax Reporter ¶37-225
TCPA 1990, s. 106 and similar agreements
Commentary –
Indirect Tax Reporter ¶34-025
;
Indirect Tax Reporter ¶37-300
Transfers of roads, etc. to management companies
Commentary –
Indirect Tax Reporter ¶37-350